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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
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