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منظمة حلف جنوب شرق اسيا (ســـــياتو) 1954 - 1977 == Southeast Asia Treaty Organization (SEATO)1954 - 1977

Author name: احمد حاشوش عليوي عبيد الحجامي
Supervisor name: فاهم نعمة ادريس الياسري
General topic: History
Specific topic: Modern and Contemporary History
Degree: Doctorate
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: Despite the role played by the South East Treaty Organization (SEATO) in the defence of Western interests in that region during the Cold War, there has to date been no scholarly attempt to examine the development and performance of the organization as a military alliance. This thesis is thus the first attempt to do so and as such seeks to take advantage of the recent release of much SEATO - related official material into the public domain by Western governments. This material throws new light upon SEATO’s aims and achievements, particularly in regard to the first ten years of its existence. Because SEATO was eventually rendered irrelevant by the events of the Second Indochina War (1965 - 1975) a popular perception has arisen that it was always a “Paper Tiger” lacking in substance, and thus easily dismissed. This thesis challenges this assumption by examining SEATO’s development in the decade before that conflict. The thesis analyses SEATO’s place in the wider Cold War and finds that it was part of a rational and consistent response within the broader Western strategy of containment to deter, and if need be, defeat, the threat of communist aggression. That threat was a very real one for Southeast Asia in the aftermath of the First Indochina War and one that was initially perceived in terms of the conventional military balance of power. This focus dominated SEATO’s strategic concepts and early contingency planning and rightly so, as an examination of the strength and development of the PLA and PAVN during this period demonstrates. SEATO developed a dedicated military apparatus, principally the Military Planning Office (MPO), that proved itself to be perfectly capable of providing the level of co - ordination and planning needed to produce a credible SEATO deterrent in this regard. SEATO enjoyed less success with its attempts to respond to the emergence of a significant communist insurgent threat, first in Laos then in South Vietnam, but the alliance did nonetheless recognise this threat and the failure of SEATO in this regard was one of political will rather than military doctrine. Indeed this thesis confirms that it was the increasingly disparate political agendas of a number of SEATO’s members that ultimately paralysed its ability to act and thus ensured its failure to meet its aims, at least insofar as the so - called “Protocol States” were concerned. But this failure should not be allowed to completely overshadow SEATO’s earlier achievements in providing a modicum of Western - backed stability and security to the region from 1955 - 1965.The vision of SEATO expansion disappeared during the Kennedy administration, but the organization did fulfill its primary military purpose in August 1964. Following attacks on US Naval vessels in the Gulf of Tonkin.President Lyndon B. Johnson addressed Congress on 5 August to ask permission for American military action in Vietnam. He justified the request with an invocation of the Southeast Asia Collective Defense Treaty and claimed that the treaty and its protocol on the former Associated States "obligated" an American response. Congress responded with the Tonkin Gulf Resolution on 7 August, and the United States soon became embroiled in its longest war since the American Revolution.The Vietnam War subsequently destroyed SEATO. Britain and France refused to give any substantial military assistance, and Pakistan withdrew from the organization entirely .After the war, the need for SEATO disappeared, and the remaining members disbanded in 1977.

النظام الاداري في العراق 1939 - 1958 == The Administrative system in Iraq, 1939 - 1958))

Author name: علاء علي جبارة خليفة المالكي
Supervisor name: عباس فرحان ظاهر شبر الموسوي
General topic: History
Specific topic: Modern and Contemporary History
Degree: Master
University: Wasit University - College Of Education For Human Sciences - Department Of History
Language: Arabic
University location: Wasit
First pages:
Abstract: The administrative system in Iraq 1939 - 1958 of the vital topics worthy of study, he is one of the important aspects and that at least its importance for the political and economic side deemed to be a complement to these aspects, and derive the importance of the administrative system in Iraq Royal to clarify the Iraqi ministries of internal organization and management. For the most important details minute in the joints of the Iraqi state at the time, and on the administrative system of political, economic, social and service level, and the fact that historians, researchers and writers in Iraq contend in their study on the political, economic and social aspects and avoid the management side, and this is why the researcher engaged in this aspect, as well as that term confined between 1920 - 1939 has addressed the issue of the administrative system in Iraq, as well as the duration confined between 1958 - 1963, while also studied for search not dealt with in the hands of researchers and writers, and this is another reason to stimulate the researcher that deals with this topic. The study of the administrative system in Iraq 1939 - 1958 stems from the importance of that era in the modern history of Iraq, which began the year 1939 by the Second World War, and the death of King Ghazi and the inauguration of his young son Faisal II king of Iraq Trust Abdul Ilah to start a new administrative phase of modern and contemporary history of Iraq, The importance of Thread administrative changes that got the General Administration of the Iraqi kingdom after 1939, through the conversion of some general directorates to new ministries after it was affiliated to other ministries, including the allocation of ministerial portfolio for Social Affairs in 1939, and introduced the Ministry of Supply in 1944, which did not short - lived as it was canceled in 1948, in addition to splitting the Ministry of Economy and Transport to two suitcases and Zareeten to become two ministries separate itself through financial allocations and public administration, structural administrative, as well as the introduction of a ministerial portfolio of Health to contribute to the organization of the health department, and the allocation of the Ministry of Agriculture again in 1952 after that was canceled in 1930, as well as the introduction of the reconstruction council and planning in Iraq in 1952 and then allocated the Ministry for the ages in 1953, and the purpose of the Creation to raise the administrative level and improved to do the advancement burdens of the country's administrative and provide the benefit of services to the community in general, divided Find an introduction and pave four chapters and a conclusion as well as supplements, and a list of sources . Through the study of the administrative system in Iraq 1939 - 1958 show that the administration in the Iraqi Kingdom the Department of regular sophisticated and bound the laws and regulations and legislation lacks its neighboring Ondak Arab countries and was its administrative system a system in which updated through the issuance of legislation Multi Ministry of one and the regulations, and did not remain bound administration a certain system, and despite tripping and deadlock and delay it, but it was renewed and legislation in force even in times of war, and the goal one is to raise the level of administration in the management of state institutions, whether political, economic or social or service to reach what we have reached the developed countries, and in spite of All political problems and administrative obstacles to the Iraqi crisis Kingdom, but it has made significant progress and administrative levels and in all service sectors

قياس العلاقة بين التغيرات السكانية وبعض مؤشراث النمو الاقتصادي العراق : دراسة حالة للمدة 1990 - 2013 == Measuring the relationship between demographic changes and some growth indicators the economy (Iraq case study)for the period(1990 - 2013)

Author name: ايمان مظفر يوسف الشمري
Supervisor name: احمد عبد الله سلمان الوائلي | باسم شليبة مسلم
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 study of the phenomena of demographic changes and economic growth are important both at international conferences level or at the level of academic research, especially at the present time after he became world population growth is increasing significantly, and the owner of the increase of the conditions may be in many cases conditions are unsatisfactory, particularly for developing countries, which taken it upon themselves to the issue of economic development high paces and exposed their development programs and plans to stumble at times and failures at other times, population growth may be a pressure factor to the implementation of its development programs and plans and related it to the availability of material and human resources available that invest to translate these development programs and plans into reality on land, population growth may be a positive variable in the deltoid relationship between population and economic growth when the material and human resources are available and in stocks is an investor has the ability to contribute effectively to the development plan and in all economic and social sectors, then it will increase the size of the population is a positive factor in the growth process economic. And it reflected the importance of research to clarify the relationship between the variables fall within the science and economics of population demographics and economic growth indicators, which gives a real expression of the different factors in the overall effect between each other on the relationship between population change and economic growth thread impression. The research problem suffer developing countries continues to increase in the rates of population growth and what is not commensurate with the growth rates of economic growth, which creates a real problem for those economies to provide the requirements of life and economic development of those countries, and this may make the demographic changes, particularly with the increasing growth rates with effect mixed between state and whether other offers or delays in those countries factor, so that the problem liesIIin how to direct demographic changes to give a positive impetus to economic growth, not negative. While stressful search is assumed that the demographic changes exert a driving force for economic growth toward the rise times, and Guo downward at other times, according to the type of offering economic system and degree, and how to deal with these demographic changes and demographics him. The research aims to measure the relationship between demographic changes on some of the indicators of economic growth using standard relations clarify the relationship and interdependence of values and how to deal with these demographic changes. In order to achieve the premise of research and achieve its objective researcher adopted the technique of using the analytical description of economic relations, according to data and indicators for the variables and the statement of the relationship between a digital manner record for achieving the goal of the research, and based on the Arabic and English sources and a range of research to complete the search, in addition to official data published by the Chambers and institutions with regional and international relationship. He concluded research show that the impact of demographic changes become more efficient and clearly, and in a positive way in the same production setups flexible advanced economies when it is in the developing countries with setups productivity is flexible, including Iraq, where the negative impact of population growth and the inability to be exploited in a positive way, because of the weakness preparation and training, efficiency, and it is compatible with the requirements of development, the numbers are good and interest in investing in human capital gives greater efficiency and impact on economic growth, especially with the economically active category. Standard study showed there were no significant relationship between population dynamics, with economic growth indicators the subject of study and different rates and in proportion to the theoretical analysis of this relationship but because of abnormal conditions of the Iraqi economy and the large number of variables in it and the instability has been the impact ofIIIdemographic variables is less than some places appeared that it was a The moral effect. It recommends Find more attention to research and development and the studies that are population estimates, and the statement of its impact on the overall economy, in order to determine a clear relationship between population and economic and political policy, and the development of programs and policies for coordinating away the negative effects of changes in the population and to activate the positive effects of it, and increased government spending on education health and tackling unemployment, and to provide safe conditions for the community to keep the birthrate and reduce mortality and reduce immigration to preserve the society and the exploitation of technical and scientific energies and available in which to make them the foundation element in achieving economic growth and development, as the investment in the human element is the basis for the process of progress and growth.

دور معايير التدقيق الدولية في الحد من الاحكام الشخصية للمدقق وانعكاسه على جودة التقرير == The role of international auditing standards in reducing the auditor's personal judgment and its reflection on the quality of the report

Author name: دعاء محمد عبد الرحمن محمد
Supervisor name: لبنى زيد ابراهيم
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 الهدف الرئيس لعملية التدقيق هو اكتشاف الغش والاخطاء في البيانات المالية والتحقق من صحة ودقة ما يرد فيها من معلومات ومدى امكانية الاعتماد عليها من الجهات المستفيدة واعطاء راي فني محايد على اساس ذلك ، وبذلك تقع على المدقق مسؤولية مهنية في تحقيق هذا الهدف حيث يؤدي راي المدقق دورا" هاما" في الحياة الاقتصادية وان الاثار الناتجة عن اصدار راي خاطئ يعمل على تحميل الاطراف المستفيدة اضرارا كبيرة ، ويهدف البحث الى بيان مفهوم ومحددات الاحكام الشخصية للمدقق عند تنفيذه للعمل التدقيقي واعداد التقرير وتحديد دور معايير التدقيق الدولية في الحد من الحكم الشخصي للمدقق عند ممارسة نشاطه التدقيقي بالاضافة الى تحديد العلاقة بين الحكم الشخصي للمدقق وبين جودة تقريره ، ويمثل مجتمع البحث جميع رؤساء هيات التدقيق في ديوان الرقابة المالية الاتحادي في العراق وكذلك جميع مكاتب التدقيق الخارجي ، اما عينة البحث فتشتمل على مدققي مكاتب التدقيق الخارجي في ورؤساء هيئات التدقيق التابعة لديوان الرقابة المالية الاتحادي في بغداد ، وقد تم اعتماد اسلوب قائمة الفحص من خلال طرح الاسئلة اللازمة وتحليلها احصائيا" ، واعتماد كذلك المقابلات الشخصية مع رؤساء هيئات التدقيق للحصول على معلومات موثوقة لدعم قائمة الفحص، وقد توصلت الباحثة الى مجموعة من الاستنتاجات اهمها التزام المدقق بنسبة عالية في تنفيذ متطلبات معايير التدقيق الدولية التي تتطلب ممارسة الحكم الشخصي بالدرجة الاساس اي بنسبة تقترب من الحالة المثالية المتمثلة بنسبة المطابقة مما يساعد المدقق في ترشيد احكامه الشخصية والحد منها وعلى الرغم من الالتزام بمتطلبات المعايير في البيئة المحلية هناك بعض اوجه القصور التي من الممكن ان تنعكس على حكم المدقق الشخصي منها اعتماد المدقق على خبرته الشخصية فقط فيما يخص تحديد الاهمية النسبية للعنصر، وكذلك اعتماد المدقق بدرجة اكبر على ادلة التدقيق الداخلية مما ينعكس على الحكم الشخصي للمدقق كون نظام الرقابة الداخلية يتسم بالضعف من جهة وتضارب المعلومات الداخلية للنظام من جهة اخرى ، وتاخر ورود الاجابات المطلوبة لاسباب غير معروفة تنعكس سلبا" في الوصول لحكم سليم نتيجة نفاد الوقت والضغط على المدقق ، فضلا" عن ان المدقق لا يستخدم الاجراءات التحليلية في نهاية عملية التدقيق اي في مرحلة اعداد التقرير الذي يعتبر متطلبا" اساسيا" لمعيار التدقيق 520 مما ينعكس على الاحكام الشخصية المتخذة .وتبين النتائج كذلك تحقق مستوى عال من جودة التقرير نتيجة التزام المدققين بمتطلبات معايير التدقيق الدولية التي تحد من الاحكام الشخصية وتؤدي الى تقارير ذات جودة من ناحية الدقة والموضوعية والتوقيت المناسب والوضوح . واختتم البحث بمجموعة من التوصيات اهمها ضرورة القيام بنشاطات تدريب ذات صلة بالحكم الشخصي وتعزيز الوعي والثقة به لاجل تعزيز خبرات المدققين وقيام المدقق بجمع معلومات اكثر ذات صلة داخلية وخارجية قبل اتخاذ الحكم الشخصي وكذلك التشاور مع اكثر من مدقق من ذوي الخبرة في قضايا الاحكام الشخصية والاستفادة من قرار جماعي عند الحاجة ، ومن اجل اصدار الحكم في اطار اللوائح والقوانين وعدم تجاوزها ينبغي الحفاظ على الاستقلالية والموضوعية والحياد والالتزام الكامل بقواعد السلوك المهني والاخلاقي ووضع ارشادات وتعليمات بشان الحكم الشخصي للمدققين لتحسين القدرة على ممارسة الحكم الشخصي ، وكذلك اصدار ارشادات فيما يخص الاهمية النسبية كون المدقق يعتمد على خبرته فقط في اتخاذ قرار الاهمية النسبية ، وكذلك اصدار ارشادات فيما يخص القيام بالاجراءات التحليلية قرب نهاية عملية التدقيق ، والاعتماد اكثر على ادلة التدقيق الخارجية. | The main objective of the audit is to detect fraud and errors in the financial statements And verification of Health and accuracy The information contained therein And the extent to which they can be relied on by the beneficiaries Give an opinion Neutral technician On the basis of that, Thus the auditor has a professional responsibility to achieve this goal Where the auditor's opinion plays an "important" role in economic life And that the effects of issuing a wrong opinion Which is causing great damage to the beneficiaries ,The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when executing the audit work Preparing the report and determining the role of international auditing standards in reducing the auditor's personal judgment when conducting his audit activity In addition to determining the relationship between the personal judgment of the auditor and the quality of his report, The research community consists of all the heads of audit bodies of the Federal Audit Office in Iraq as well as all the external audit offices. The sample of the research includes auditors of the external audit offices and heads of auditing bodies of the Federal Audit Bureau in Baghdad. Questions required and analyzed statistically, "and also adopt personal interviews with heads of audit bodies to obtain reliable information to support the checklist, the researcher has reached a set of conclusions, the most important : 1 - The auditor is committed to a high percentage in the implementation of the requirements of international auditing standards, which require the exercise of personal judgment at the base level, which is close to the ideal situation of the proportion of conformity, which helps the auditor to rationalize and reduce the personal judgments of the auditor.2 - Despite compliance with the requirements of standards in the local environment, there are some shortcomings that may be reflected in the auditor's personal judgment, such as the auditor's reliance on his personal experience only in determining the relative importance of the component, and the auditor's reliance on internal audit evidence, The auditor noted that the internal control system is weak on the one hand and the conflicting internal information system on the other hand . The delay in receipt of the required responses for unknown reasons is negatively reflected "in arriving at a proper judgment as a result of time out and pressure on the auditor. In addition, the auditor does not use the analytical procedures at the end of the audit process, Which in the preparation of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. 3 - Results show a high level of quality of the report as a result of the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of Recommendations The most important of which : 1 - The need to conduct training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as consulting with more than one examiner with experience in cases of personal judgments and benefit from a collective decision when needed , And in order to pass judgment in the framework of regulations and laws without exceeding them should be maintained independence, objectivity, neutrality and full commitment to the rules of professional and ethical conduct . 2 - Develop guidelines and instructions on the personal judgment of auditors to improve the ability to exercise personal judgment. 3 - Issuance of guidance on the relative importance of the auditor depends on his experience only in making the decision of the relative importance, as well as issuing guidance on the conduct of analytical procedures near the end of the audit process, and rely more on external audit evidence.

الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في بلدان نفطية مختارة == Mutual impact between the budget deficit and the current account deficit in petrolical selected countries

Author name: نور حسين علي العيساوي
Supervisor name: عبد الكريم كامل عبد الكاظم ابو هات الطائي
General topic: Administration and Economics
Specific topic: Banking & Finance Science
Degree: Master
University: Wasit University - Faculty Of Administration And Economics - Department Of Financial And Monetary Sciences
Language: Arabic
University location: Wasit
First pages:
Abstract: يهدف هذا البحث الى تحليل الاثر المتبادل بين عجز الموازنة العامة وعجز الحساب الجاري في الاقتصاد النفطي، وقد اختير(العراق والكويت وعمان) كحالة تطبيقية. حيث اعتمد البحث على البيانات السنوية التي شملت الفترة من (2000 - 2014). مع بيان نظري لعجزي الموازنة العامة وعجز الحساب الجاري في ضوء فرضية التكافؤ الريكاردي التي تنفي وجود اية علاقة بين عجز الموازنة العامة وعجز الحساب الجاري، واما الفرضية الكينزية فتدل على وجود علاقة طردية بين العجزين الى جانب افتراض تاثر عجز الحساب الجاري بعجز الموازنة. ولاهمية الخصائص التي يتسم بها الاقتصاد النفطي، فقد بين هذا البحث ان كلا من فرضيتي التكافؤ الريكاردي، والكينزية غير قابلتين للتطبيق في الاقتصادات النفطية، وذلك لتاثر كل من عجزي الموازنة والحساب الجاري بالايرادات النفطية. اذ تؤثر الايرادات النفطية في الدخل الذي تمول به الحكومة موازنة الدولة، وايضا تؤثر في الصادرات من السلع والخدمات. وانطلاقا من تلك الاهمية للايرادات النفطية في عجز الموازنة وعجز الحساب الجاري، تتوطد العلاقة الطردية بين هذين العجزين من عجز الحساب الجاري باتجاه عجز الموازنة ، اي ان هنالك علاقة سببية ذات اتجاه واحد من عجز الحساب الجاري تجاه عجز الموازنة العامة، في كل من (العراق والكويت). واما في عمان فقد ايدت النتائج فرضية المكافئ الريكاردي. وكذلك ارتباط هذين العجزين بالايرادات النفطية واتساعهما عند انخفاض تلك الايرادات وتقلصهما عند ازدياد تلك الايرادات، مما يستتبع الضرورة القصوى لتنويع مصادر الدخل لتجنب خضوع الاقتصاد لتقلبات اسعار النفط الخام وتاثيرات سوق النفط العالمية | The goal of this research to the mutual impact between the public budget deficit and the current account deficit in the oil economy of the analysis, and taking the (Iraq, Kuwait and Oman) applied as a case. Search and adopted the annual data covered the period from 2000 to 2014. The research theoretical basis for the budget deficit and current account deficit, which is interpreted by the economic theories and hypothesis parity Alrikarda who denies the existence of any relationship between the budget deficit and current account deficit, while the Keynesian theory is indicative of the existence of a positive relationship between Aladzen in addition to the assumption that affected the current account deficit budget deficit. Given the characteristics of the oil economy, between this research that both parity Alrikarda hypothesis, and Keynesian theory is applied to midwives in the oil economies, so as to each of the affected caudal budget and current account of oil revenues. The income of oil affect the government's income, which is funded by the state budget, also affect the exports of goods and services. Given the importance of oil revenues in the budget deficit and the current account deficit, consolidated direct correlation between these two Aladzen of the current account deficit towards the budget deficit, meaning that there is a causal relationship in one direction of the current account deficit towards the budget deficit, in both Iraq and Kuwait. But in Amman it supported the hypothesis results equivalent Alrikarda. Since the procedures leading to the reduction of the deficit in the state budget will lead in turn to reduce the current account deficit. The correlation of these two Aladzen oil revenues and Atsallma at low those revenues and Tqlsma at increasing those revenues, and this suggests the need to diversify sources of income do not even have the sample countries economy (Iraq, Kuwait and Oman) depend on fluctuations in crude oil prices and policy affecting the global oil market by supporting policy exports and the trend towards investment in the real sector.

تحليل اثار الاقتصاد الرقمي على التنمية : بلدان عربية مختارة حالة دراسية == Analysis of the Effects of the Digital Economy on Development )case Selected Arab Countries study

Author name: محمد حسين محمد العتابي
Supervisor name: صالح مهدي البرهان
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 are looking forward to include information and communication technology initiatives as part of national development strategies with the broad perspective of sustainable development and the achievement of the Millennium Development Goals through the effectiveness of the instruments of the digital economy environment.Research relies on a composite approach based on theoretical reasoning in its analysis of economic dimensions to empirical extrapolation based on statistical data, structured research on the conceptual dimensions and economic perspectives of the digital economy and analysis of development indicators and their statistical applications, focusing on the interaction between technological dimensions and development with their economic, human and sustainable patterns research through digital economy indicators has concluded that there is a digital divide between Arab countries and developed countries are information and communication technology infrastructure and there is a positive impact of the spread of internet and mobile services on the rate of economic growth, this large spread in broadband services and because of growing demand for it created an environment for markets competitive in most countries of the Arab region, which have contributed somewhat to the reduction of tariffs and prices and the increase in the diffusion of technological services has led to a high rate of economic growth and this growth has been reflected in the level of positive impact of infrastructure technology on Arab countries, as the research has confirmed that e - commerce in GCC countries is the fastest growing market in the digital economy environment, according to estimates UNCTAD's e - commerce index, there is a significant weakening in the Arab countries of spending on ICT, which has made these countries an importer of non - exporters of technology, and the outcome is a major role digital economy in changing the pattern of production and growth factors in this regard, the Arab countries, particularly the GCC countries, are trying to develop digital economy indices in order to approach the digital divide between them and the developed countries.

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

دراسة تاثير الحجم البلوري في خواص اوكسيد الكالسيوم المحضر بالتفكك الحراري == A Study of The Effect of Crystallite Size In Cao Properties Prepared By Thermal Decomposition

Author name: امل دشر حسين الربيعي
Supervisor name: عباس فاضل عيسى | ستار عبود عباس
General topic: Physics
Specific topic: Solid State and Materials Physics
Degree: Master
University: Wasit University - College Of Science - Physics Department
Language: English
University location: Wasit
First pages:
Abstract: تم تحضير اوكسيد الكالسيوم السيراميكي بطريقة التفكك الحراري لكاربونات الكالسيوم وهيدروكسيد الكالسيوم عند درجات حرارة وازمان مختلفة والتي تم تشخيصها بطريقة حيود الاشعة السينية والتحليل التفاضلي والوزني. تمت دراسة التنوع في الحجم البلوري والانفعال لاؤكسيد | The CaO ceramic powders have been prepared from thermal decomposition of two reactants, calcium carbonate CaCO3 and calcium hydroxide Ca(OH)2 at different decomposition temperatures and time which have been characterized by X - ray diffraction method, DTA

دراسة نظرية لاستطارة رامان المحفزة في الالياف البصرية احادية النمط == Theoretical Study of Stimulated Raman Scattering In Single Mode Optical Fibers

Author name: عدي حميد توفيق
Supervisor name: حسن عبد ياسر | هاشم علي يسر
General topic: Physics
Specific topic: Physics
Degree: Master
University: Wasit University - College Of Science - Physics Department
Language: English
University location: Wasit
First pages:
Abstract: ان استطارة رامان المحفزة في الالياف البصرية تؤثر كثيرا على خواص النبضات المنتشرة. بالاعتماد على نوع التطبيق فان هذه التاثيرات تاخذ صيغ مختلفة. ففي مضخم رامان تتمثل الحالة بنقل القدرة من نبضة الضخ القوية الى الاشارة الضعيفة. وفي نظام الارسال فان تاثير الاس | Stimulated Raman scattering in optical fiber is more affective on propagation pulse features. By depending on the application type, these effects follow different formulas. In Raman amplifier the case is represented in a way of transmitting from pump puls
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