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تاثير ستراتيجية تقويم الاداء في الفاعلية التنظيمية : بحث ميداني == The Effect of Performance Evaluation Strategy In Organizational Effectiveness Field Research

Author name: نبراس ناجي رزوقي

Supervisor name: عبد الناصر علك حافظ

General topic: Administration and Economics

Specific topic: Performance Evaluation

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف البحث الى النهوض بعمل مكتب المفتش العام وذلك بتبني منهج واداة يسهل توظيفها وهي ستراتيجية تقويم الاداء وبالتالي تعزيز وتطوير اعمالهم وضمن الموارد المتاحة بالاضافة الى وضع اسس تعمل على استدامة تحقيق الاهداف لمتابعة تطوير الانشطة والارتقاء بها, فعملية ت | The research aims to promote the work the Office of the Inspector General and by adopting a methodology and tool facilitates employing a strategy of evaluating performance and thus enhance and develop their business and within available resources as well as to lay foundations working on the sustainability of the achievement of targets for follow - up development activities and upgrading, process performance evaluation is one of the important processes exerted on All levels of the organization, starting from the top management and the end of the smallest units, in order to have a role in organizational effectiveness needed to be dealt with systematically and accurately, and it ensures these search variables first strategic variable performance evaluation independent and its impact on organizational effectiveness as the dependent variable, and the fact that performance evaluation process is one of the main tasks of the work of the Inspector General's Office According to the Order (57) for the year (2004) and to raise the level of performance in the work of the Ministry of communications and formations circles, turn the researcher to select a sample search of the Office of the Inspector General at the Ministry's staff, amounting to questionnaires approved (73) questionnaire at various organizational levels out (85) questionnaire, the resolution adopted by President tool for data collection, as well as personal interviews, has been used statistical methods and tools in the data processing and extraction results and analyzed using SPSS statistical package. To reach the objectives of the research were selected independent variable standards, according to the model of excellence by the EU and adopted in the King Abdullah II Award for Excellence, while identified dimensions of the dependent variable, according to the views of a number of researchers and writers, have reached research through the findings to the existence of significant positive significant correlation between Find variables, also show a correlation effect statistically significant of the five criteria for strategy performance evaluation with organizational effectiveness, and in the light of the findings and conclusions were formulated a number of recommendations, the most important was the need for the Office of the Inspector General staff about the importance of the work according to certified standards within the strategy to evaluate the performance, because of its the impact of the interaction with them on the ground to get to the target effectiveness, and senses the senior management of the positive and important role to evaluate performance and that follow - up activities associated with it and reports resulting from it because they provide realistic ground stimulating performance actor at various organizational levels

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

Author name: ناظم حسن عبد السيد

Supervisor name: فاطمة جاسم محمد السعد | مسلم علاوي شبلي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تشخيص راس المال الفكري وتطويره : دراسة تطبيقية في الشركة العامة لتسوق الادوية والمستلزمات الطبية - وزارة الصحة العراقية

Author name: ناصر جبر شيال

Supervisor name: سعد علي حمود عباس العنزي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

مقارنة مقدر المنوال الحصين مع بعض المقدرات الاخرى ولمعلمة الموقع == Comparing The Robust Estimator of The Mode With Some Other Estimators For Location Parameter

Author name: نازك جعفر صادق

Supervisor name: عماد حازم عبودي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

فاعلية مكاتب المفتشين العموميين على وفق تطبيق الادارة الالكترونية للموارد البشرية : بحث استطلاعي == Effectiveness of Public Inspectors Offices On The Application of Electronic Management of Human Resources

Author name: نادية ناجي حسن

Supervisor name: عبد الرحمن مصطفى طه الملا

General topic: Administration and Economics

Specific topic: Control and Inspection

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يستهدف هذا البحث دراسة مدى فاعلية مكاتب المفتشين العامين بابعادها المتمثلة بـ(المرونة،الحصول على الموارد، وضوح الاهداف، انسيابية المعلومات، موارد بشرية متماسكة، موارد بشرية مؤهلة) عند تطبيق الادارة الالكترونية للموارد البشرية المتمثلة بواقع الادارة ال | This research aims to study the effectiveness of the offices of inspectors general with dimensions of (flexibility , access to resources , clear objectives, the flow of information , coherent human resources , qualified human resources) When applying the electronic management of the human resources of the electronic management of the human resources aspects of(Infrastructure, supporting the senior management of the shift towards e - governance, clearly the importance of e - management) And the tendency to use electronic human resources management dimensions of(Ease of use, quality, convenience, practicality) , and has developed (4) hypotheses. Use search the questionnaire as the main instrument of data collection , in addition to interviews with some of the staff of the offices of the Inspectors General sample search terms (4) and (10%) of offices of Inspectors General in the Iraqi ministries and included (Office of the Inspector General of the Department of communications, Office of the Inspector General of the oil Ministry, Office of Inspector General of higher education and scientific research, Office of the Inspector General of the Ministry of industry and minerals) , The sample included (107) individuals holding the position (Manager, Director) and the data was processed using the statistical package (spss). The search reached a number of conclusions, including Inspector General supports transformation to shift to the electronic human resources management , Through offices in email as a channel of communication open in two directions in the completion of part of the everyday work of the Office , attracting qualified leads to the success of the transition to the electronic management of human resources as well as to provide the required financial support , and the involvement of staff in training courses on administrative regulations with the moral and financial incentive to , the most important recommendations focused on work to develop common systems for the offices of Inspectors General for electronic archiving and download the data and follow - up investigative committees, working on all offices.

اعادة هيكلة انشطة المركز الوطني للتطوير الاداري وتقنية المعلومات : رؤية استراتيجية == Restructuring Activities of National Center For Management Development And Information Technology Strategic Vision

Author name: نادية محمد عبد الله الجبوري

Supervisor name: فضيلة سلمان داوود

General topic: Administration and Economics

Specific topic: Strategic Planning

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد موضوع اعادة الهيكلة التنظيمية اسلوب حضاري حديث اختارته الباحثة بالبحث والتحليل باعتباره مدخل يساعد المنظمات على التاقلم مع الواقع الجديد المفروض عليهراؤيا استراتيجية خصوصا في بيئة متقلبة باستمرار مثل البيئة العراقية بكافة عناصرها، كل ذلك مما دفع الب | The reconstruction organizational subject is considered updated civilized method chosen by the researcher with research and analysis and new reality imposed on them, a strategic vision especially in constantly unstable environment such as the Iraqi environment with all elements this has drive the researcher to choose the variable sand connected them with each others such as the choosing the topic titled (( Re - structure of the national centre activities for administration development and IT" strategic vision")) The strategic vision is considered is one of the essential topic in the field of strategic administration, where the international originations care has been increased greatly with accesses of restructure and methods , for it is natural accelerated environment developments and variables whether they are political, economical or social ones, thus it it is necessary for various organizations to be armored to face the urgent circumstances and to acclimatize with them in complete flexibility via and compatibility with the rapid change with reactions methods depended on Predictions and readiness to counter the urgent threats or handling methods perform with correctness and modulation actions to get rid of an crisis the organization has faced. The researcher here attempts to realize a collection of objectives via dealing with this title, first of all the theoretical richness of the topic to establish abase to understand it, besides analyzing the organization reality currently studied to specify their ability to perform the necessary modifications for acclimatizing according to strategic vision including considering the extent of realizing the organizational re - construction processes of enhancing of the labors value in the studied organization, thus the study has depended on both basic hypotheses means the prediction of liaison correlation between dimensions of re - constriction of the organization and the strategic vision, and the second predicted appearance effect of strategic vision in reconstruction of the organization and to specify the level of variables of the research and test it hypotheses , it has used a number of non - parametric statistical methods in analyzing and manipulation data and information depending on the ready statistical programs ( SPSS ver - 19) represented by mean and slandered deviation and variation coefficient and liaison correlation of ( spearman ) to measure the nature among the study variables and to measure the relation effect depended on questionnaire as standard instrument by (52) responsible at the level of mangers ( administrations, depts., section and holders of higher degrees and other employees) in the national centre of administration development and IT, the importance of the study lies in presenting intellectual reality of the variables nature of the research based on practical effort via applying theoretical concepts in the work field. The research has reached a number of results most important of them : - 1 - Appearance of moral lesion among dimensions of organizational reconstruction and strategic vision.2 - The strategic vision effects on organizational re - construction.3 - The study has come up with a number of recommendations , most important of them : - " paying attention to the leadership abilities and competencies to enhance the labors feelings of strategic vision and to enlighten them of its importance in away that makes them able to cope with development within the strategic vision trends in the centre

الاسقاطات السكانية لمحافظـــة البصـــرة للفتـــرة (1997 - 2022) باستخدام نتائج التعداد العام لسنة 1997 في العراق == The Populational Projections of Basrah Governorate For The Period 1997 - 2022

Author name: نادية علي عايد الحميداوي

Supervisor name: بشرى علي يعقوب الجعفري | زهرة حسن عباس التميمي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد == The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

Author name: نادية عبد الجبار محمد الشريدة

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

العلاقة بين استراتيجية الاعمال ونشر تقانة المعلومات واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية لاراء عينة من اعضاء مجالس الادارة في المصارف الاهلية ببغداد == The Relation Between The Business Strategy And Deployment The Information Technology And Its Affection In Organization Performance Analytic Characteristic Study For Opinions of Managers Samples In Private Banks In Baghdad

Author name: نادية داخل عناد اللامي

Supervisor name: انتصار عباس حمادي الدليمي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار النظري لهذه الدراسة استراتيجية الاعمال ونشر تقانة المعلومات والاداء المنظمي اذ قدمت الدراسة عرضا لدور تقانة المعلومات Information Technology)) في دعم استراتيجية الاعمال ) ( Business Strategy.انطلقت مشكلة الدراسة بمجمو | Three variables are interacted in this study : the Business Strategy, Information technology and Organization Performance. The study introduces a view for Information Technology (IT) in business strategy. The problem of the study is to explore the nature of relationbetween business stratify and IT deployment and its affection organization performance. Also the study aims to several objectives which can be summarized by.'achieve the range of banks aware for stratifies types of dominant businesses in stringy thinking which suite the trends of the banks and the range of their aware of relation nature between the forms of IT deployment and the type of strategy working in organizations concerned.Its importance.It is expected to introduce some important to the concerned organizations as well as it represents specific addition to the Arabic library because of the scarce studies that connect among the organization strategy, IT deployment and organization performance.The study sample represented by 52 members from board ofdirectories of sample of private banks in Baghdad. The studyfollowed the current method of research and the dimensionalanalyses in reach to its objectives. The answer on study problemby temporary through three main hypothesizes by which threesub hypothesis diverted. Many groups of measures which were used in previous studies with some adjustments. They were subjected to the tests of truth and affirmation. The study is divided into four chapters.The first chapter is about the curriculum of the study and review of previous studies. The second study is about the theoretical frame Third chapter is about analyses and statistical process. The fourth copter includes the recommendations and suggestions

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة == Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

Author name: ميعاد حميد علي الربيعي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

مقارنة بعض الطرق الحصينة للمربعات الصغرى الجزئية == Compare Some of Robust Methods For Partial Least Squares

Author name: ميسون علي رحمن المندلاوي

Supervisor name: هلال عبود البياتي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

دور القيادة التحويلية في تحقيق العدالة التنظيمية : بحث ميداني في بعض الجامعات العراقية == The Role of Transformational Leadership On Achieving Organizational Justice Applied Research On Some Iraqi Universities

Author name: ميسون علي حسين العبيدي

Supervisor name: حاتم فارس الطعان

General topic: Administration and Economics

Specific topic: General Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: هدف البحث الى التعرف على تطبيق انموذج القيادة التحويلية وتاثير هذا الانموذج على مستوى الشعور بالعدالة التنظيمية في قيادات جامعات الفرات الاوسط، وتحديد طبيعة العلاقة الارتباطية بين المتغيرين، وتوضيح علاقة التاثير بينهما ولتحقيق اهداف البحث جرى اختيار عينة | The aim of research is identify of the application transformational leadership model and the level of feeling organizational justice in the universities in the Middle Euphrates , and determine the nature of the correlation between the two variables, and explain the effect relationship between them to achieve the objectives of this research by choosing sample consist of (115) members of universities society, wich including chief of departments scientific and managerial, by using some Statistical methods like (Arithmetic median, Standard deviation, Simple correlation coefficient , Simple regression coefficient, Test of (T),Test of coefficient of determination (R2),Test of coefficient of determination one way Anova. The research reached to many of conclusion and suggestions ,from their ,existence of a strong correlation between the two variables ,specially between individual considerations variable and intellectual stimulation with all organizational justice types ,so as existence of a strong the impact relationship between them, finally the research reached to consider The transformational leadership model from importance variables to achievement the organizational justice in the sample research , and the most important recommendations was to encourage the adoption of a regulatory environment that develops the level of organizational justice feeling by reviewing all the wrong policies and practices based on the traditional view in the administration and in accordance with the principle that justice among all.

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق == Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

Author name: ميسون داود حسين

Supervisor name: سلمان حسين عبد الله الطيار

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

بناء انموذج للمعاينة البيزية المفردة بافتراض مربع كاي كتوزيع مسبق == Constructing A Model For Bayesian Single Sampling Plan Assumed Chi - Squaar As A Prior Distribution

Author name: ميسون حميد فرج محمد

Supervisor name: محمد صادق عبد الرزاق الدوري

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يتضمن هذا البحث بناء انموذج لخطط المعاينة البيزية باستخدام نظرية القرار، هدف الانموذج التوصل الى معالم خطة بيز المفردة (n,c) حيث n تمثل حجم العينة، c تمثل عدد القبول الضروريان لفحص المنتوج واتخاذ قرار لرفض او قبول الدفعة. قمنا باشتقاق ومناقشة خصائص نظام خ | This research deals with the process of Constructing a model for Bayesian Single Sampling Plan by using decision making theory. The aim of this Model is to obtain the parameters (n,c) which represent Sample size (n) and acceptance number c, which are necessary to inspect the lot and to make a decision whether to accept or reject the product. We drive and discussed the properties of the system of single sampling attributes plan obtained from minimizing the average Expected cost under the assumption that cost decision is a linear function in lot size and sample size. The distribution of the sampling is a mixed Poisson distribution i.e, each lot produced is in Poisson Control but the process average varies from lot of anther according to frequency distribution which is assumed to be derived in the neighbor points of the break - even quality level. We explain all the notation and steps of obtained the total Expected cost of quality Control, which contain the item of cost (Cl,C2...C6) upon the decision of acceptance or rejection, and then how to solved mathematically using forward Variances function to reach the Optimal Parameters (n*,c*). Then the Optimal size of the Sample size is identified is linear function from square root of the lot size. Some auxiliary tables are given, Which represent the results we obtained which indicate that the prior distribution of quality is Chi - Square with m degree of freedom, we apply NP - Chart to make decision about process, we apply also the test of goodness of fit for testing the hypothesis.

تحليل العلاقة بين استقرارية دالة الطلب على النقود وسعر صرف الدينار العراقي للمدة 1991 - 2013 == The Continuity of The Relationship Between The Demand For Money And The Price of The Iraqi Dinar Exchange Rate For The Period Function Analysis1991 - 2013

Author name: ميس رعد عبد الصاحب

Supervisor name: غفران حاتم

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

عملية اعداد الموازنة للادارة المحلية في مجلس محافظة الديوانية : دراسة تقويمية وفقا لمنظور تخطيطي == Drafting General Budget By The Local Government In Dewanya Governorate Provincial Council, An Evaluation Study Through A Planning Viewing

Author name: ميثم عبد الاله عبد الامير الشهد

Supervisor name: هديل كاظم سعيد

General topic: Administration and Economics

Specific topic: Local Administration

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تبرز اهمية تقدير دالة الطلب على النقود في العراق من خلال فهم العلاقة بينه وبين المتغيرات المؤثرة فيه من خلال البحث في استقرارية هذه الدالة ومدى تاثيرها في سعر صرف الدينار العراقي وذلك من اجل معرفة مقدار مساهمتها في رسم السياسات النقدية في الاقتصاد العراقي | It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991 - 2013 and the impact of these determinants in the demand for money in Iraq.And that the problem that we face is how to estimate the total demand for money in the size of Iraq and how to achieve monetary stability, especially that the Iraqi economy has seen many disorders such as high inflation and the increase in the money supply... etc, which contributed to the instability of the demand for cash during the period (1991 - 2013).The objective of this research to study the function of the behavior of the demand for money in Iraq through the analysis of the most important determinants for the period (1991 - 2013) and measure the effect of stabilizing function of the demand for money in the Iraqi dinar exchange rate. And most important, our findings are a relationship between the demand for money and the factors specific to him, as the changes that occur in the demand for money determinants affecting the demand for cash, that the Iraqi economy has seen high rates of inflation reached the runaway inflation that led to a decline the value of the Iraqi dinar and thus lower the Iraqi dinar exchange rate against the dollar and this has led to instability and the stability of the rotational speed of the money during the period (1991 - 2003) and thus to not stability of demand for money function.It also found the results of statistical test joint integration through error correction to the existence of complementary relative relationship between the demand for money and the exchange rate in the short - term term and there is no relationship equilibrium in the long - term term between the demand for money and the exchange rate of the Iraqi dinar and said causality test results model (Granger) that there is a causal relationship in one direction of the demand for money to exchange rate and there is no causal relationship of the exchange rate to the demand for money.

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

Author name: ميثم بدر بعيوي السفان

Supervisor name: لبنى زيد ابراهيم

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

مقارنة بين طرائق تقدير المعولية في حالة الاجهاد والمتانة لانموذجي باريتو وويبل == A Comparison of Approach Estimation Reliability Incase of Stress - Strength For Pareto And Weibull Models

Author name: مي تحسين عبد الحليم العاني

Supervisor name: صباح هادي عبود الجاسم

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

Abstract: في هذه الرسالة تم تقدير المعولية في حالة الاجهاد والمتانة لبعض النماذج الاحصائية على فرض ان متغيري الاجهاد والمتانة العشوائيين مستقلان ولهما التوزيع نفسه. ولقد كانت نماذج الاجهاد والمتانة التي تم اخذها بنظر الاعتبار في هذا البحث هي الاتية : اولا : انموذج | In this dissertation, the reliability of the stress and strength has been estimated for some statistical distributions on the assumption that the variable of stress and strength are random and independent and have the same distribution, where is the stress and strength model have been taken under consideration in this research are as follow : 1 - Pareto stress - strength model.2 - Weibull stress - strength model.The methods of estimating the distribution parameters for each model were the maximum likelihood (ML) moment (MOM), least square (LS) and sharing age (Sh) depending on the availability of primary information about the parameters in order to be estimated.In this research a comparison was conducted among the methods mentioned above to estimate the reliability in case of stress and strength the models in order to reach to the best method to estimate the reliability by assigning Monte Carlo simulation approach depending on the two statistical measurement such as the mean square errors (MSE) and mean absolute percentage errors (MAPE) for comparison between the priority of estimators and various sample size (small, medium, large).The researcher which reached to best method is Maximum Likehood Method (ML) to estimate the reliability in case of Pareto stress strength model, and Shrinkag Method (Sh) to estimate the reliability in case of Weibull stress strength Model, that are presented in this dissertation

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية == Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

Author name: مؤيد يوسف نعمة الساعدي

Supervisor name: سعد علي حمود عباس العنزي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق == A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq

Author name: مؤيد محمد علي فضل الفضل

Supervisor name: هاشم علي هاشم الموسوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تطوير انشطة تاهيل الممرضين في ضوء تقييم البرامج التدريبية المنفذة في مستشفى دار التمريض الخاص == Development Activities of Nurses Rehabilitation In Light of The Evaluation of Training Programs Implemented In The Nursing Home Hospital

Author name: مؤيد عبد الرحيم ديوان

Supervisor name: صلاح الدین عواد كریم الكبیسي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

Abstract: The training has a great & importance role in increasing the performance levels of the employees. It is considered as an essential base in the view of developing plan for rehabilitation of human resource in any organization.This research aims to assess the actual reality of training activity in the organization surveyed according Development activities of nurses rehabilitation in light of the evaluation of training programs implemented.This research included the relationship and impact between the rehabilitation as an dependent variable, and training program as a independent variable. first variable included three sub - dimensions, and the second variable included four sub - dimensions, these variables have interacted to form a framework around which the study.questionnaire as an essential tool for data collection. For the purpose of processing such data was the use of a set of statistical methods included (frequency distribution, percentages, and standard deviation, and coefficient of variation of the, Sperman correlation coefficient of, and simple regression coefficient). Based on the measurement of the variables of the study, diagnosis and testing correlations and influence, including study found a set of conclusions and recommendations, including : proven correct link that hypothesis It appeared that there is a correlation High program objectives and themes with the dimensions of rehabilitation and this result concludes researcher that the management of hospital nursing home sector has employed the program's objectives and themes in promoting rehabilitation nurses has appeared evident with the change in behavior skills since reached the highest correlation, with the changein knowledge, abilities and attitudes of respondents, with the total rehabilitation, not to mentioned that the management of the hospital were not active in the recruitment of the program's objectives and themes of the change in specialized behaviors.

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية == Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

Author name: مؤيد خزعل حبيب الماجدي

Supervisor name: عبد الرحمن مصطفى طه الملا

General topic: Administration and Economics

Specific topic: Performance Evaluation

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

تحليل تكاليف دورة حياة المنتج في ظل سلسلة القيمة وانعكاسه على ارباح الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية == Analysis of Product'S Life - Cycle Costs In The Light of The Value Chain And Its Reflection On The Profits of The General Company of Manufacture Fertilizer - Southern Region

Author name: مهند هادي صالح الهوازي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: هنالك اهتمام كبير من قبل ادارة الوحدات الاقتصادية بالتكلفة وتخفيضها وذلك لانها احد اهم عوامل النجاح , واصبح هذا الامر موضع اهتمام العديد من الوحدات الاقتصادية وذلك لما له من تاثير كبير على ارباح الوحدات الاقتصادية. وقد اعطى الباحثون اهتمام كبير بهذا الموض | Administration of economic units shows great interest in cost and cost reduction since it is considered an important factor of success. This has become a matter of concern to many economic units because of its significant impact on the profit. Therefore, researchers have shown considerable attention to this matter in the light of the competition in the business world and the rapid technological development; not to mention the opening of the markets, globalization and the changing of production methods as well as the increased attention of the changing and rapid customer requirements. These things combined led economic units to search for ways to reduce costs to achieve a competitive advantage over the rest of the economic units.Cost reduction is considered crucial for the economic units in Iraq at all the fields since they suffer from increasing cost due to the current economic conditions. Therefore, in order to succeed and achieve average profits, the Iraqi economic units should focus on reducing costs while maintaining product quality.Thus, this thesis is considered significant because it seeks to reduce costs through the product life cycle in relation with the value chain and focusing on the pre - production stage.The thesis aims to demonstrate cognitive pillars of the cost of the product life cycle and its relation with the value chain as well as its impact on the profits. The research is also intended to measure the cost of the product through all the stages of its life cycle in the company under investigation. Also, the research has focused on developing proposed framework to reduce costs through integrating the product life cycle and chain value. Therefore, the research addressed two main questions : 1. How is it possible to connect and illustrate the complementary relation between the concept of chain value and the product life cycle?2. How to measure the cost of the product during its life cycle? What is the mechanism used to reduce the cost of the product during its life cycle and how it can reduce the cost of the product and its impact on profits?In order to achieve the goal of the thesis, the following hypothesis has been developed "the use of the cost of the product life cycle in the measurement and analysis of product costs through value chain analysis leads to determine the exact cost of the product at each stage of its life cycle, which works to reduce costs through all stages of the product life cycle consequently this leads to maximize profits."The researcher has come to the following set of conclusions : 1 - The changes in the modern manufacturing environment and the use of modern production systems and increased competition and the trend towards meeting the desires of customers have an impact on the composition and structure of the costs which in turn make the methods and techniques used to cut costs futile and useless in the time being.2 - The use of the cost approach to product life cycle provides important information for the purposes of the proper pricing of products and for the purposes of administration costs.In the light of the conclusions, the research presented the following recommendations : - 1 - The need to focus on the use of modern methods and techniques to reduce costs which fit the characteristic of the modern environment and appropriate to the nature of the work of the economic entity that is compatible with the structure of their costs.2 - Product life cycle cost approach provides important information for the purposes of pricing and cost management throughout the product life cycle as this approach provides detailed information on revenue and costs for each stage of the product life cycle. Consequently, this precise determination enables the management to know whether the earnings will cover the costs during the cycle product life.

دور المعرفة الضمنية واستراتيجيات ادارة المعرفة في بناء المقدرات الجوهرية : دراسة ميدانية في ديوان الرقابة المالية == Therole of Tacit Knowledge And Strategies of Knowledge Management To Build Core Competence Field Study In The Board of Supreme Audit

Author name: مهند محمد ياسين الشيخلي

Supervisor name: صلاح الدين عواد كريم الكبيسي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

قياس وتحليل الاستدامة المالية باعتماد القيمة الحالية لقيود الموازنة دول مختارة للمدة (1990 - 2010)م == Measurement And Analysis Fiscal Sustainability Using Present Value of Budget Constraints Chosen Counteries For The Period (1990 - 2010)

Author name: مهند عزيز محمد الشلال

Supervisor name: هناء عبد الحسين محيميد الطائي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: The economic policy makers are currently confronted with a timely challenge related to financial equilibrium for the short term as well as the long term. The short term issue is demonstrated in rapid deficit reduction procedures which may lead the economy to a stagnation situation; on the other hand, belatedness in enforcing procedures may lead to accumulation of debt. The long term issue is more difficult because it requires adopting tougher and more procedures to control revenues and expenditures in order to restore the financial equilibrium and reduction of debt, prices, and the real interest and boost the growth rate. International experiments confirmed that states with lower debt rates are better prepared to face financial crisis and shocks; therefore the financial sustainability principle started to appear in applied economic studies because financial sustainability represents the best solution for monitoring the financial gap in any country. Usage of future timely measurements including present value budget constraint (PVBC) played an important role in clarifying the difference between future financial needs and revenues in their present value. Therefore those measurements can be used presently to evaluate economic policies especially financial policies and help in taking appropriate procedures. This research study is an attempt to investigate the reality of financial sustainability in chosen countries including transitional countries (Romania and Poland) and arising countries (Turkey and Malaysia) as well as other countries which adopted economic reform programs in the middle east (Jordan and Egypt), The research project used the PVBC as a means to determine the sustainability and unsustainability in those countries. The study extended from 1990 until 2011 and concluded that economic sustainability was achieved in both Romania and Jordan while Poland, Egypt, Turkey, and Malaysia all did not achieve economic sustainability