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قياس الكفاءة النسبية لكليات جامعة الانبار باستخدام تحليل مغلف البيانات == Measure The Relative Efficiency of Colleges The University of Anbar Using The Data Envelope Analysis

Author name: مهند خليفه عبيد المحمدي
Supervisor name: فارس كريم بريهي | ناظم عبد الله عبد
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: هدفت الدراسة الى تطبيق اسلوب تحليل مغلف البيانات لقياس الكفاءة النسبية لكليات جامعة الانبار للسنوات الدراسية2010 - 2013 وتحديد الكليات الكفؤة في جامعة الانبار) التي استطاعت تحقيق الكفاءة النسبية التامة)، من خلال استخدام اقل قدر من المدخلات لانتاج القدر ا | The study aimed to apply the envelope data analysis to measure the relative efficiency of the faculties of University of Anbar years for period (2010 - 2013) as well as identify colleges efficient in Anbar University, (which was able to achieve relative full efficiency), through the use of the least amount of input to produce a target output much, colleges inefficient ( that have not achieved full) and the amount of efficiency competence and knowledge of the reasons behind it, and in order to achieve the objectives of the study has been applied to the envelope data analysis on the data (19) faculties of Anbar University for the period from 2010 to 2013 and using a variables returns of constant and variable in Scale according to the excretory guidance, The data was analyzed and the results obtained using the envelope Second Edition data analysis program.The results showed that efficient colleges in Anbar University study sample during the school year (2010 - 2011) to model ) Contestant Return to Scale (CRS) is the (College of Computer, College of Education, Humanities) while the colleges efficient model variable Returns to scale (VRS) is ( Faculty of Physical Education, College of Computer, College of Veterinary Medicine, Faculty of Law of Fallujah, College of Education for Human Sciences) and the number of colleges that reached to the optimum Scale of five colleges, which can be considered as these colleges reference to the rest of the non - college efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of these colleges reference above. The results also showed that colleges efficient in Anbar University study sample during the school year (2011 - 2012) model yields variable Scale (VRS) is (College of Education, Girls, Faculty of Law and Political Science and the Faculty of Physical Education), while not check any of the colleges relative efficiency of the full the Contestant Return to Scale model, and the number of colleges that have reached the optimum Scale only two (Faculty of Business and Economics and the College of Fallujah General Medicine) This shows low efficiency levels of university colleges in this academic year. While the results showed that the colleges that have achieved relative efficiency full during the school year (2012 - 2013) Contestant Return to Scale (CRS) six faculties (Faculty - based education, College of Education, Humanities, Administration and Economics Ramadi, Veterinary Medicine, General Medicine, and College Science), while the number of colleges efficient by model variable Returns to scale nine colleges model is (college - based Education, College of General Medicine, College of Veterinary Medicine, College of Fallujah Law, College of Education for Human Sciences, College of Business and Economics Fallujah, Faculty of Business and Economics Ramadi, College of Education Girls, and the Faculty of Science) and the number of colleges that reached to the optimum scale seven faculties (Administration and Economics Ramadi, based breeding, veterinary medicine, science, engineering, education for the Humanities, and the College of General Medicine), enabling these colleges considered as a reference colleges to the rest of the colleges of others efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of those colleges reference above.And that the average efficiency of the For all colleges for the academic year (2010 - 2011) stood in the returns of Contestant Scale model CRS (0.66), while variable Returns to scale VRS model has reached (0.73), while the average efficiency decreased in the academic year (2011 - 2012) to (0.58) in the returns of Contestant - Scale model and (0.66) in returns Scale variable model which shows the low efficiency of the faculties of University of Anbar levels due to lack of optimal use of inputs such colleges as well as the presence of stagnant inputs or outputs surplus led to the low efficiency levels, and the average efficiency for the academic year (2012 - 2013) to (0.77) in the returns of Contestant Scale model and (0.85) in the returns of Contestant Scale model, and this shows the variation of efficiency levels for colleges Anbar University three years of study, which means the study hypothesis (the colleges University of Anbar vary colleges in the levels of the relative degree of efficiency in terms of achieving the optimum utilization of resources available to them).The most important recommendations made by the study, to take advantage of the relative efficiency indicators and levels Development in inputs and outputs that have been obtained through the Output guidance models in my case Returns to scale Contestant and variable for colleges that have not achieved the efficiency of 100% index as well as the study of the causes that led to the investigation the relative efficiency in a few colleges, and try to take practical models can be emulated by colleges is efficient in order to access the relative efficiency of the full and study the causes leading to low efficiency of some colleges, and work to address these causes

بعض طرائق تقدير معلمات دالة المعولية لنموذج احتمالي مركب مع تطبيق عملي == Some Methods of Estimation Parameter Reliability Function of The Probability Model Compound With Practical Application

Author name: مهدي علي عبد الحسين الدريعي
Supervisor name: تهاني مهدي عباس الياسري
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد التوزيعات الاحتمالية المركبة من التوزيعات الاحصائية التي كسبت اهمية متميزة في العقود الاخيرة وذلك لتطبيقاتها الواسعة في المجالات الهندسية والصناعية والتجارب الطبية والبايلوجية وبناء على ذلك فقد تم استعمال انموذج احتمالي مركب (الاسي - ويبل) ذي الثلاث | The probability distributions compound is important statistical distributions which gained importance and wide in recent decades, to the importance of their use in scientific fields, and at the Advanced has been addressed in this letter to the probabilistic compound model (exponential - Weibull) with three parameters and characteristics enjoyed by such possibility Writing probability density function and cumulative function and reliability function was used four different methods of estimating 1 - Maximum Likelihood Estimators Method2 - Percentiles Estimators Method3 - Least squares method4 - Weighted least squares methodAnd a favorable comparison between these estimators using simulation style through several experiences of one of the main users of statistical standards which is the mean squer error It was reached that the best way to estimate the reliability function is the Maximum Likelihood Estimators Method for having the lowest mean squer error.Or in the practical side it has conducted a practical application to real data taken from the State Company for Textile Industries in Wasit, which is for times of failure for machines textile department and assess the sample sized 101 machines communtiy 450 machines function of reliability with the use destined reached by a researcher at the experimental side, a Maximum Likelihood Estimators Method, and through the results turned out to estimate reliability function decreases gradually increase the time.

العلاقة بين حجم المديونية والقيمة الاقتصادية المضافة في اطار الدور التفاعلي لحجم المنشاة == The Relationship Between Debt Size And Economic Value Added In The Framework of The Interactive Role of The Firm Size

Author name: مهدي عبد الحسين كريم
Supervisor name: صبيحة قاسم هاشم الاعرجي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يختلف مفهوم القيمة الاقتصادية المضافة تماما عن الارباح المحاسبية التي تظهرها الشركات في قوائمها المالية اذ انها تعبر عن الارباح الاقتصادية الحقيقية للشركة بعد الاخذ بالاعتبار جميع تكاليف راس المال المستثمر، وتتاثر تلك القيمة بمجموعة عوامل واحدة من اهم ت | The concept of economic value added is quite different from the accounting profits shown by companies in its financial statements, as they reflect the true economic profit of the Firm after taking into consideration all the invested capital costs, this value is affected by a variety of factors one of the most important of these factors are debt ratio used by The Firm So this research was designed to recognize the nature of the relationship between the size of the debt used and economic value added under contrast Sizes of Firms. The research population in shareholding companies listed on the Iraq Stock Exchange, with a choice of intentional sample of 24 shareholding company representing approximately 27% of the research population after achieving certain conditions, It was to rely on the annual financial reports of the Iraqi Stock Exchange for 6 years , for the period from 2008 - 2013. A set of statistical methods have been used in analysis the relationship between the variables and test the research hypotheses, Including linear regression model both types simple and multiple, Pearson correlation coefficient, analysis of variance (ANOVA) , the coefficient of determination as well as conducting all of the t - test and f - test to determining the statistical significance of the relationships between variables. The research results indicated to the existence of a significant effect for the size of debt used in the economic value added, and that this effect increases with the entry Frim size as a third variable in the test model that relationship and the reason for this to the strong relationship shown by the correlation coefficient between the Firm size and the levels of debt , The results also showed there are clear differences in the economic value added between the sample companies, since only 42% of the sample companies has achieved the average value added during the six years of the study, While the other companies which represent 58% of the sample research did not succeed in achieving the average value added during those years, but to exceed it to Accidental loss value during some of those years. Consequently, the research recommends to need the attention of corporate management at Approaches based on the value in the measurement of the actual profits earned , And the importance its acknowledgment of the positive impact resulting from the use of debt in maximizing Shareholder wealth and value added of the Firm , In order to determine the appropriate ratios of debt used according to the size and capabilities of the Firm

التوجه الاجتماعي للتسويق ودوره في ستراتيجيات التنافس : بحث تحليلي في عدد من فنادق الدرجة الممتازة والاولى في بغداد == Social Orientation of The Marketing And Its Role In The Competitive Strategies Analytical Search A Number of Excellent And First Class Hotels In Baghdad

Author name: مهدي حنون حسين العلاق
Supervisor name: سعدون حمود جثير الربيعاوي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يسلط البحث الضوء على العلاقة بين التوجه الاجتماعي للتسويق (مصالح المنظمة , رفاهية المجتمع , رضا الزبون) وستراتيجيات التنافس بانواعها (ستراتيجية قيادة الكلفة , وستراتيجية التمايز , وستراتيجية التركيز), فضلا عن انه يسعى الى تحقيق جملة من الاهداف المعرفية و| This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationship between the main and subsidiary research variables was formulated three hypotheses of president of branched out reported (8) sub - hypotheses. Questionnaire was adopted as a tool in data and information related to research collection, It was created based on the number of measurements using the runway ready Likert quintet, it was subjected to a test validity and reliability, And distributed to a sample of (85) individual first class hotels managers in Baghdad and managers of departments and managers of the people and their assistants in the six five - star Iraqi hotels are : "Rashiad International Hotel, the Babylon International Hotel and Ishtar International Hotel, and Palestine International Hotel, Hotel Baghdad international, the international Mansour Hotel," research using the statistical software a ready data analyzed (SPSS - 19) and the Programme (Excel) is the most important statistical tools used in the analysis are : "The percentage of the mean and the standard deviation and coefficient of variation, and the correlation coefficient Pearson and multiple linear regression and analysis of variance (ANOVA), Statistical methods have spawned number of results Perhaps the most prominent and that there were significant correlation between the social orientation of the marketing strategies competitive, as it turned out that there are significant effect between the social orientation of the marketing strategies and competitive, There are significant differences between the average answers socially oriented marketing dimensions (the organization's interests and welfare of the community, and customer satisfaction) in the first class hotels surveyed, as there are significant differences between the average answers competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy) in the surveyed hotels ,. In the framework of the discussion of Research the results provided a number of recommendations including the need to interesting the surveyed hotels to keep the social orientation of the market and its role in supporting and building strategies selected competitive, as well as the interest applied by looking at the experiences of developed countries and to utilize them in the best possible shape.

امكانية تشكيل وقياس كفاءة وجدولة المجاميع التكنلوجية باستعمال نظم دعم القرار : دراسة حالة في الشركة العامة للصناعات الكهربائية == The Ability To Form & Measure The Efficiency & Scheduling of Group Technology By Using Decision Support Systems

Author name: مها موفق خليل
Supervisor name: زهير عيسى احمد الداود
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت هذه الدراسة اسلوبين جديدين للعمل وهما نظام تكنلوجيا المجاميع ونظم دعم القرار. وبينت اثر استخدام كل واحد منهما على الشركات بصورة عامة وعلى الشركة عينة الدراسة مصنع محرك مبردة الهواء بشكل خاص.وتهدف هذه الدراسة بالدرجة الاساس الى بيان اثر استعمال نظ | This study handles two new techniques that are : Group Technology System and Decision Support Systems and states the effect of using each one on the companies in general and the company, the sample of this study, in special. The study is aiming basically at encouraging the owners of industrial companies to use group technology system instead of the traditional production systems to improve the quality that meets the customers needs and wishes, to reach the productive flexibility related usually to functional manufacturing systems, and to elevate the productive efficiency related to the large production systems. Also groups cells are formed with the support of decision supported systems to contribute in eliminating time, effort, and cost required in making the important manufacturing decisions ; by using the computerized systems through keeping and recovering information and data that couldn't be obtained manually. The internal order for the factory is stated in the research with applying two methods to form manufacture cells which are Rank Order Clustering (ROC) and Occupancy Value (OV) for the factory of air - cool motor, the sample of the research, in state company for Electronic Industries, and by using these methods machines groups and parts families are formed. In addition to the use of parts assignment method for the machine as away to improve grouping after inserting the data in computer and handling them according to Visual Basic Language and Excel and Access Programs. The two methods are evaluated according to a number of form efficiency measures of groups of cells, they are compared and the method of the best form is selected depending on these measures , and the rules of scheduling technological groups system are used for the two methods, and we have evaluated the results in term of evaluation standards of the rules of cells scheduling depending on factory performance.The study has reached into a number of conclusions about the factory that are : the decision supported systems aren't used and their features are not exploited for enhancing the product, and the management usually hesitates of taking groups technology system. The research has come into that the best method for making manufacturing cells in the factory, the research sample is Rank Order Clustering method depending on the results reached according to the measures of grouping efficiency, and the procedure done of scheduling the cells by three rules of manufacturing cells scheduling and finally, a comparison is made between these rules by the use of evaluation standards of scheduling rules related to factory performance

تصميم وتطبيق المدخل التفاعلي لجدولة ورش التدفق باستعمال المحاكاة : دراسة حالة في مطبعة رقم (1) التابعة للشركة العامة لانتاج المستلزمات التربوية == Designing And Application of The Interactive Approach To Schedule Flow Shops Using Simulation A Case Study At Printing House No. (1) / The General Company For The Production of Educational Requirements

Author name: مها كامل جواد ال مصطفى سليم
Supervisor name: غسان قاسم داود سلمان اللامي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

الواقع الخدمـي لمدينة بغداد فــي ظل زيادة العشوائيات : دراسة حالة == The Reality of The Service For The Eity of Baghdad, In Ligt of The Increase In The Slums _ A Case Study

Author name: مها خالد امام علي
Supervisor name: لورنس يحيى صالح
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: الهدف من البحث هو اختيار الاستراتيجية المثلى للعمل البلدي في دائرة بلدية بغداد الجديدة , لتحسين الواقع الخدمي للمساحة ضمن حدودها البلدية من خلال التعرف على مدى التداعيات والضغوطات التي سببها السكن العشوائي على مرافق العمل البلدي لمعالجته والحــد منـه وما | experiencing the city of Baghdad, the deterioration of reality service, and high - profile visible through their basic municipal services. Today, we see waste everywhere in the capital, and rash streams continuous sewage to more areas, and the capital as a whole during the showers, as well as the scarcity of water in some areas, and the lack thereof in the regions other. There is no doubt that the increase in slums in the city a big role in what they are reality service, when he was the city of Baghdad, the list on the basis of design was founded in 1973, and here we can imagine if the water networks obsolete and streams that are used for 43 years, as well as the size of the projected population is expected within the existing design (four million people) have been preparing the population of the city of Baghdad arrived since 1997 to (4.4 million) of any upper limit of volumes expected population, and is currently the size of the population up to (7 almost one million) this was not increase the impact of natural population growth only, but there are economic and political and security factors, has worked since 2003 on migration and displacement of large numbers of other provinces' residents to the city of Baghdad Mistotnta where and in informal gatherings that increasingly operate on a breach of infrastructure networks for municipal services and illegal and improper to provide services Municipality randomized to their homes, to turn the fact the service in the city of Baghdad from a deficit to a problem and then to a crisis, which is municipal work and the provision of municipal services departments in the municipalities of the Municipality of Baghdad is difficult and confusing in these circumstances. The aim of the research is to choose strategic optimal Municipal Work in the New Baghdad municipality department to actually improve the service of the space within its municipal boundaries by identifying the extent of the consequences and pressures caused by the random housing on municipal work facilities for processing and reduction of what deity factors affecting it, and consisted of services of this municipality studied in the (processing or drinking water production and sewage system, and the system of waste) fact that it comes within the first precedence in need of people to it. The main factors of this study consisted impact on the provision of municipal services to citizens under the indiscriminate increase as follows : (Infrastructure, projects, resources available, Alamlahaladareih, population density, - ssayash - legislative - economic factors - social as well as the technology factor).¬ been adopted style analytical descriptive of the reality of the Office of the Municipality of Baghdad and the Department of New Baghdad municipality as adopted Find strategic analysis according tool (SWOT) for the selection of the proper and successful municipal action in light of the growing slums superior and distinct level of strategy, has been selected sample of managers, experts and stakeholders totaling (25), director and an expert for the purpose of conducting strategic analysis through the stages of interviews and environmental survey of internal and external and exit information that helped a list of examination to identify any of the environments had an impact on the work of the department and see the opportunities, challenges and the strengths and weaknesses in the environment in which it operates under the department of the environment for the city of Baghdad. Find several conclusions came out was the most important of the new Baghdad municipal districts far and according to the analysis (SWOT) are in growth position there are so many opportunities in the external environment and the large areas of strength that you own, so as to enable it to carry out tasks for the development of its municipal and exited the study Bjmuah recommendations was the most important of participating in the development of the mechanics of planning a new design adopts solutions and root treatments random areas ranging from the allocation of the necessary funds and financial resources to improve the environment that dwelt (as solutions initial improvement from the fact the service level for these areas in stages down to a decent standard of living according to the developmental time plan) to adopt plans and solutions sustainable design that ensures the continuity of the success of the development plan and adaptation to the surrounding urban environment spatially and temporally.

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية == Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

Author name: منى كامل حمد
Supervisor name: صفاء احمد محمد العاني
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

تقييم المشروعات خلال فترة التشغيل التجريبي وفق معيار الكلفة والجودة والوقت : بحث تطبيقي في المديرية العامة لتوزيع كهرباء الرصافة == Evaluation of Projects During The Trial Operation Period In Accordance With The Standard Cost, Quality And Time - Practical Research In The Directorate - General For The Distribution of Electricity Rusafa Standard

Author name: منى فؤاد عبد الهادي علي ابو القز
Supervisor name: فضيلة سلمان داوود
Specific topic: Performance Evaluation
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتضمن البحث تقييم المشروعات المنفذة والتي دخلت في فترة التشغيل التجريبي وفق معايير التقييم والمتمثلة بـ( الكلفة والجودة والوقت) لتحديد حجم فجوة الانحرافات لعينة المشروعات خلال سنوات التقييم (2011 - 2012 - 2013 - 2014) م لكل من معايير التقييم الثلاث , ثم ي | Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011 - 2012 - 2013 - 2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.The importance of research Focus on the evaluation of received projects from contractors executing the project companies, by comparing the cost, quality and time, which identified them as a criterion for assessing the amount of the actual cost and quality achieved and the time it takes to actually implement, Only in this comparison highlights the objectives of the research that highlight the role of evaluation in identifying problems encountered in the projects and the extent to which senior management of the research sample of the results of this comparison in reducing the overall size of the gap for the projects.A researcher has reached to a number of conclusions which stands behind the cause of volume ratio deviations gap to the inefficiency of the technical and financial authorities develop the determinants of the project criterion for evaluation for use with non - followers of the scientific foundations for the development of these criteria and make the comparison that result in repeated deviations on an ongoing basis and not to work to find ways to solve them.Recommendations of the research state in all that is necessary to solve the problems that were the cause behind the decline in financial and material rates of implementation and breadth of deviations gap, whether at the level of each of the sample projects or on the level of the size of the total gap for these projects, which focused in the adoption of the assessment as a tool to detect deviations, and took the top management of those Results mainly to the implementation of projects in the future and choosing efficient companies financially and technically by the referral of the project to ensure the implementation raise rates and reduce the size of the gap

نموذج للتخطيط القوى العاملة : دراسة ميدانية في كليتي الطب والادارة والاقتصاد - جامعة البصرة == A Model For Manpower Planning A Survey In Medical & Admin. & Econ. Colleges University of Basrah

Author name: منى طاهر غافل الربيعي
Supervisor name: محمد عبود طاهر
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: It is difficult to recruit the manpower of lecturers to provide the University of Basrah with them. University of Basrah suffers from the problem of putting a planning system for manpower which taking into consideration the following three systems (supply of the lecturers, demand of the lecturers, controlling of these two systems). In order to achieve that aim, the researcher performed this study "A Model for Manpower Planning" which depended upon a model to predict the size of manpower supply and demand for Lecturers in the Medical and Administration & Economics Colleges. These employees were separated into groups such as, the length of career period, or ages groups, to show the deficit or the surplus and the equilibrium between supply and demand. To carry out that model, it was used "Visual Basic 6" programme.(CD can be demanded from the researcher) This study could be considered an initial study in manpower planning among the structural systems of the manpower. It is a continual for the previous studies besides the following additions : 1. Find the expected supply of the manpower with expected demand for every rank of the hierarchy with freedom of choosing the number of the ranks to be no more than two or four.2. Calculate supply and demand of the manpower separated into groups such as the length of career period or ages groups. 3. Putting an equilibrium between supply and demand and putting conditions for promotion, recruitment and wastage.4. Representing the model in the computer by using (Visual Basic 6) language to construct easy model to be used to find the expected demand and supply for ever rank and showing the deficit or the surplus and the quantity of promotion, recruitment and wastage for every rank.

دور الحاكمية في بناء المنظمات الفاعلة : دراسة استطلاعية تحليلية في وزارة التعليم العالي والبحث العلمي في العراق == The Role of Governance In Building Effective Organizations : A Survey Analysis Study In The Ministry of Higher Education In Iraq

Author name: منى حيدر عبد الجبار الطائي
Supervisor name: علي حسون فندي الطائي | صلاح عبد القادر احمد
Specific topic: General Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تشير اغلب الدراسات المعاصرة الى حقيقة ان تحديات العولمة وتزايد التعقيد البيئي دفع المنظمات على نحو عام, والمنظمات العامة على نحو خاص لاستشعار الحاجة الى ايجاد طرائق بديلة لادارة وتوجيه انشطة منظماتها,ومن هنا تعاظم التوجه للعمل على وفق منطق الحاكمية لتسهيل | Most Contemporary studies refer to the fact that the Challenges of Globalization and the increasing Complexity of Environmental Push Organizations in General, and in particular General sensor need to find alternative methods of managing and directing their activities , so this founds increasing orientation to work according to the logic of Governance to facilitate the delivery of results and public services, this shift had created the need for new types of organizational structures and compositions of these organizations that allows them to interact and communicate with all effected or affected by the activity of the Organization, Which was given the importance of multi - stakeholder to participate and drafting the decisions , this typically becomes handy application under creating and building a climate in which surveillance is properly run and ethics beside espousing the values of transparency, participation, justice and equality, accountability and responsibility towards all stakeholders and other values for anti - corruption institutional and organizational mismanagement of resources.All this stimulated researcher to study the Governance and dimensions of organizational structure to apply the properties of this emphasis and then examine the impact of the relationship with those dimensions to enhance their effectiveness and increase their ability to build an effective organization, to encourage service organizations in General and special education to reconsider now adopt mechanisms and means for the formulation of strategies and plans.From the importance of the subject of study and public organizations (first), and the importance of organization discussed (ii), was more than a (descriptive, exploratory survey) in the completion of this thesis, the study included upper and central departments in the Ministry, and collected data from (159) people of officeholders (gentlemen agents and advisers and general managers and managers within the Ministry of higher education and scientific research, and heads of universities and their staff, directors and deans selected the adoption of the resolution, which included a paragraph (84), and b (interviews, and field views and official documents and records) As tools to assist in their collection.Study methods adopted the descriptive statistics (mean, standard deviation,...) in determining the strength of the study variables, methods of statistics indicative nonparametric (rank correlation coefficient, Spearman's linear regression, and path analysis method, and Kruskal - Wallis , chi - squared tests) to test assumptions.The main conclusions of the study, in the form of : - First : the average understanding properties Governance the Organization discussed the impact that the sample average awareness Governance discussed.Second : the effective dimensions of organizational structure in formations under study do not negate some of the shortcomings.Third : Accept a study and its varied degrees in strength level variables and their components And study remarks are among the recommendations : - 1. Upgrade the application Governance in formations discussed, urging them to recruit their characteristics within its organizational structure elements.2. find departments adhere to the standards and principles to the rational management of material and human resources of the Organization and in its commitment to the beneficiaries, to ensure effective verification required for that organization.Advanced study stands foremost package test the impact of General Governance in strategic management processes, and strives to use benchmarking in the study of Governance universities to enable the modernization of higher education and advocacy to further studies in the subject matter, and the subject of General Governance, with other proposals are projects future seminar.

الابلاغ المالي عن راس المال الفكري وانعكاساته على قرارات الاستثمار في الوحدات الاقتصادية العراقية : الية مقترحة == Financial Reporting of Intellectual Capital And Its Impact On Investment Decisions In The Economic Units Iraqi A Proposed Mechanis

Author name: منى جبار محمد
Supervisor name: بشرى فاضل خضير الطائي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد راس المال الفكري متغيرا مهما في معادلة نجاح الوحدات الاقتصادية الساعية لتحقيق الميزة التنافسية, فهو يشكل اهمية استراتيجية بوصفة مصدرا اساسيا لتحقيق الربحية العالية في الوحدة الاقتصادية, لذلك اصبح اكثر اهمية من راس المال المادي, لذلك من الضروري ان ت | The intellectual capital is an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, it constitutes a strategic importance as the main source to achieve high profitability in the economic unit, so it has become more important than physical capital, so it is necessary economic units that are looking for ways the continued development of its own data base for the development of effective and efficient financial statements through the financial reporting of the intellectual capital to outperform the competition on her economic units in the market. The research aims in a statement the concept of intellectual capital and models to measure and disclose it, and indicate the reflection of the financial reporting intellectual capital on investment decisions in the shareholding companies listed on the Iraq Stock Exchange, As well as the Proposal mechanism for the financial reporting of intellectual capital in shareholding companies listed on the market Iraq Stock Exchange to provide information to assist in making an investment decision, and the application of the proposed mechanism to measure intellectual capital and accounting disclosure in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, particularly Asasal Telecom.After the testing the research hypotheses was reached a set of conclusions, represented the most important of the following : 1. there is a significant correlation between the financial reporting of intellectual capital and investment decisions in the shareholding companies listed on the Iraq Stock Exchange.2. Propose financial reporting mechanism for intellectual capital in shareholding stock companies listed on the Iraq Stock Exchange in the provision of information to enable the rationalization of investment decisions.3. The possibility of applying the proposed mechanism to measure intellectual capital and disclosed in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, , particularly Asiacell Telecom.The research was presented a number of recommendations, the most important of the following : 1. The necessity to adopt the proposed mechanism for financial reporting of intellectual capital in shareholding stock companies, particularly listed on the Iraq Stock Exchange, which aims to achieve integration between the accounting information in the financial statements and information intellectual capital and its components, through the reporting of intellectual capital information in the statements appendix of the financial reporting which was able to make investment decisions.2. The necessity for financial reporting of intellectual capital in all its components (human and structural and relational) through the issuance of a report in a binding appendix of financial disclosure and includes detailed information on intellectual capital.3. The necessity to form a supervising in Iraq Stock Exchange to compel shareholding companies to the financial reporting of intellectual capital, because of its importance to the revitalization of the market, since it depends efficiency of financial markets and their ability to attract capital on what discloses listed the information companies can relied upon in making investment decisions

تاثير قرارات لجان المناقصات على تلكؤ المشاريع : دراسة حالة في محافظة كربلاء المقدسة == Impact of Committees Referral Tenders Decisions On Delayed Projects Case Study In The Governorate of Karbala

Author name: منذر عبد الامير محمد الصفار
Supervisor name: نوال طارق ابراهيم
Specific topic: Municipal Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يكثر الحديث والجدل حول تعثر الشركات وتاخرها في انجاز ما بذمتها من اعمال على وفق المواصفات المطلوبة وخلال المدة المتفق عليها بموجب الشف التعاقدي لذلك من الضروري مراجعة الاساليب المتبعة في كيفية احالة تلك المشاريع بالطريقة التي يتم بموجبها اختيار المقاول ال | Frequently talk and debate about the faltering companies and delay in the completion of the work owed according to the required specification during the agreed period under contractual chef so it is necessary to review the methods how to transmit those projects in the manner by which the right contractor for implementation including the assignment of those contracts to contractors without a competition or selection may be based on the least expensive tenders among competitors without regard to other competitive advantages that sheds light on the research practice in analyzing these Bids and tender competition winner extract is transmitted by specialized commissions, research was to determine the extent of their commitment to help implement government contracts (2) for the year 2014 while doing her work in addition to direct them in appropriate ways in determining the most appropriate among tender offers to compete to reduce delay in completion rates as a result of the good decision analysis and referral commissions which will affect the outcome of the State and of society, so this study was conducted in the province of Karbala to stand at reality In late projects in the province as outsourced departments and people associated with the town hall which are directly related to work projects during the implementation phases of the assignment and to obtain data and information required in completing the requirements of the research sample consisted of 22 late project to be studied and analyses in two stages to find out the real reasons for the delay of these projects with impact referral Commission decision, so it has been conducting some interviews with important figures in the governorate building and project - related and it Been using descriptive checklist dealing with prominent foundations and special effects during the life of the project based on data obtained with the field and homeliness personal experience and practical researcher may find there's a weakness in the competitive tender process assignment method by adopting the principle of analysis and referral commissions on lower prices as a result of fears of regulatory accounting, which does work to transmit such tenders to companies or contractors do not have the financial and financial competence required commensurate with the workload in addition to the absence of clear grounds and fixed between Ministries to award bids so prefers to modify the pilot controls and weighting criteria in the way that fits with the volume of business and the Iraqi environment to be more visible to any committees, as well as activation code investment with good form that guarantees to attract foreign companies also discreet revise classification new classification procedures to be closer to reality.

تقويم نظام الرقابة الداخلية في عمل فروع الهيئة العامة للضرائب

Author name: منال عبد الحسين سلطان القصير
Supervisor name: رياض حمزة البكري
Specific topic: Tax Accounting
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:

مقارنة طريقة Taguchi مع طريقة سطح الاستجابة للتجربة العاملية الجزئية باستخدام المحاكاة == Comparing Taguchi Method With Response Surface Method For The Fractional Factorial Experiment By Using of Simulation

Author name: منال جبريل محمود تيم
Supervisor name: كمال علوان خلف المشهداني | عبيد محمود محسن الزوبعي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتلخص هذه الرسالة باعطاء فكرة مبسطه عن التجربة العامليه 2 n من حيث المعالجات والتاثيرات والنماذج والتصاميم الرياضية، ومن ثم دراسة تكوين التكرار الجزئي للتجربة 2n عندما يكون عدد العوامل مساويا الى ثلاثة عوامل وكل عامل بمستويين متضمنة توضيح طرق التحليل الا | The thesis provides simple idea for the 2n fractional experiment, it, treatments ,impacts, and mathematical models and methods, and studying the establishing of fractional frequency for 2n experiment when the number of factors are three with two levels each. and explaining the statistical analysis methods which are convenient for the two levels case for each factor in fractional factorial experiment ,and the same for 3n fractional factorial experiment when the number of factors are three with three levels each, then studying the robust design through Taguchi criterion design approach and Taguchi experiment method, and studying response surface, its, design of first and second grade, and applied it in selecting the levels and it’s values. The research depend mainly on using simulation method for Comparing Taguchi method with response surface design (first and second grade) by using (MSE)as measurement tool. The simulation experiments results approve that response surface always gives better results for (MSE) THAN Taguchi method.

مقارنة المقدرات اللا معلمية لتقدير دوال الكثافة الاحتمالية == Comparing Nonparametric Estimators For Probability Density Estimation

Author name: مناف يوسف حمود
Supervisor name: ظافر حسين رشيد النجار
Specific topic: Statistics
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان المسالة المهمة والرئيسة في التطبيقات الاحصائية تتمثل بمعرفة التوزيع الخاص بالمجتمع المطلوب دراسته ومعرفة خصائص ذلك المجتمع كي يتم تمثيل المجتمع تمثيلا سليما من خلال استعمال الاساليب الاحصائية الشائعة.في بعض مسائل الاستدلال الاحصائي المدروسة يتم افتراض | In some problems of statistical inference considered, we assumed that the distribution of random variable being sampled is known except, perhaps for some parameters.In practice, however, the functional form of the distribution is seldom, if ever, known. It is therefore desirable to devise some procedures that are free of or depending on few information or assumption concerning distribution.In this dissertation we demonstrate and study some procedures that are commonly referred to as nonparametric or distribution - free and also semiparametric methods.The term “Distribution - free” refers to to the fact that no assumption are made about the underlying distribution except that the distribution function is absolutely continuous.The term “Nonparametric” refers to the fact that there are no parameters involved in the traditional sense of term parameter used thus far.The term “Semiparametric” refers to combine the parametric term with nonparametric term, which there is few information or assumption about the distribution function.In chapter one we demonstrate an introduction to the problem, the main of the study and the historical review.In chapter two we demonstrate several nonparametric and semiparametric estimators for probability density function and these estimators are “fixed kernel which use fixed bandwidth or smoothing parameter, variable kernel which use variable bandwidth for each observation, semiparametric estimator which combine between two estimators {parametric by using of MLE and nonparametric estimator by using of fixed kernel}”.Beside these estimators we suggest four estimators like semiparametric estimator but the first suggestion combine MLE & variable kernel, the second suggestion combine two nonparametric estimators, the third suggestion combine robust estimator (for the mean & variance) with fixed kernel estimator, Finally we suggest estimator that combine robust estimator with variable kernel.Beside to above we demonstrate several estimators for smoothing parameter or bandwidth one of these estimators suggested from the author.Then we make a comparison between the parametric, nonparametric and semiparametric estimators with respect to bandwidth estimators by using simulation experiments, depending on different distributions (Normal, Lognormal and bimodal), different sample sizes and variances.We find that the best estimator for the density function is the first semiparametric estimator when we are using the 1st & 2nd distributions (Normal & Lognormal) except in few cases where we find the 1st suggested estimator is the best. And when we are using the 3rd distribution (Bimodal) we find that, the 2nd suggested estimator (Nonparametric estimator) are the best except in few cases where the other suggested estimators beside to 1st semiparametric estimator are the best.Also we find that the (BCV) estimator is the best estimator for the smoothing parameter when we are using the 1st distribution (Normal), except in few cases where the OS estimator is the best for h.For the 2nd distribution (Lognormal) we find the (LSCV) estimator is the best estimator for the smoothing parameter.Finally, For the 3rd distribution (Bimodal), We find that the (BCV) estimator is the best estimator for h except when the sample size equal to 100 (n=100), where the (DPI) estimator is the best.

تحليل دالة التكاليف لعدد من المصارف التجارية العراقية == Analysis of Costs Function For Many Iraqi Commercial Banks

Author name: ممدوح عطا الله فيحان
Supervisor name: محمد صالح سلمان الكبيسي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The aims of this study is to examine and study of the transcendental logarithmic (translog) cost function for many of Iraqi banks, and analysis of economic indicators derived from the translog cost function such as economies of scale, economies of scope, elasticities of substitution and demand elasticities price of production inputs, also test the ability of these banks to get economies of scale due to the expansion of its activities , and access to economies of scope as a result of diversification in their products. In order to achieve this goal, it have been estimated translog cost function for Iraqi banks using pooling time series and cross - public and private banks for the period (2005 - 2012). The system regression equation has been estimated for the translog costs and input share equations using Zellner's Iterative Seemingly Unrelated Regression equations (SURE), and the data were analyzed using the program (STATA).The results of study conclude that the banks are achieved a positive economies of scale with statistical significance, also achieved some banks Economies of scope through some years of study, and the substitution between production input is possible for most of banks, and that the price elasticity for production input is less than one which means that these inputs are necessary for the production process. The most important recommendations are : the banks needs to use of large economies of scale by increasing the size of the output and the opening a new branches, also its necessary to merge small and medium banks with each other to make an economic power that could compete with foreign and arab banks which have more materially, technology, marketing, and administrative capacity, in the shade of liberalization of trade in services

تطبيق بعض ادوات الانتاج الرشيق في معمل رقم (7) في الشركة العامة للصناعات الجلدية : دراسة حالة == Applying Some Lean Production Tools In Factory 7 At The State Company For Leather Industries A Case Study

Author name: معتصم علي لفتة الاسدي
Supervisor name: صباح مجيد سعيد النجار
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت هذه الدراسة الى تحليل واقع عملية الانتاج في معمل /7 ضمن معامل الشركة العامة للصناعات الجلدية ومن ثم تحديد واستخدام مجموعة من ادوات الانتاج الرشيق الملائمة في ذلك المعمل.ومن خلال المعايشة الميدانية والمشاهدات والمقابلات التي اجراها الباحث مع المسؤولي | This study tried to analyze the reality of production process of plant / 7 within the plants of the general Company of Leather Industries, and then determining and utilizing the suitable variety tools of lean production in that plant.And through field living, observation and interviews conducted by the researcher with the people in charge and through the reviewing and analyzing the data it was determined group of the areas which can be improved , by using the tools lean production for the goal of eliminating the non - value - added activities to customer and improve some areas for achieve plentifulnesses in the area, inventory, transportation and lead time and enabling the plant(7) for producing modern models that go along with the style and give it the power to compete with the imported products.The researcher was able to determine the major causes for these problems through the study and analysis that were conflicted to the reality of plant / 7, he also determined features and the available possibilities in the plant , and then determining and utilizing variety of applicable lean production tools to solve these problems or even restrict them. the tools that the researcher utilized included : the value stream mapping , the production leveling, means of quality at the source and visual control, taking procedures eliminating or reduce the number or the times of activities that add no value, in addition to presenting recommendations within the framework of the approach lean production, which represented in execution of elements of Total Productive maintenance , long - range relationships with suppliers, and more others.The most prominent finding represented large in attaining plentifulnesses in costs and labor time , reducing the lead time as much as ( 1.5) day and draw value stream mapping, reducing the quantity of inventory (work in process ) in the departments of sewing and pulling , in addition to the at tamed material and non - material benefits.The conclusions of the study proved that applying these tools and taking the recommendations in consideration within the framework of the approach of lean production have their high capability in reducing the costs and the quantities of stocks and the same time increasing the flexibility, quality and the pace of response and to achieve customer satisfaction, as well as employees and thus set the plant on the path of the enhancing competitive advantages in (cost, quality, delivery, variety) therefore, the researcher recommends utilizing these tools and making use of the recommendations proposed

المقارنة بين طرائق تقدير النموذج الرياضي لسلسلة الحمض النووي DNA مع تطبيق عملي == Comparison Among Mathematical’s Model Estimator Methods For Sequences Nucleic Acid DNA With Application

Author name: مظهر خالد عبد الحميد الجبوري
Supervisor name: فاتن فاروق صالح البدري
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الهدف من هذا البحث هو تحديد افضل نموذج رياضي احتمالي لسلاسل الحمض النووي الـ(DNA)، لغرض ايجاد (تقدير) تكرارات الجين لعينة سكانية تم استعمال ثلاث طرائق هي : الامكان الاعظم (Maximum Likelihood Method)، وطريقة العد (A count Method)، وطريقة برنشتاين (Berni | Aim of a research is to limit a better Mathematical model for Nucleic Acid (DNA) of evaluation of gene repetitions, for population sample then using of three methods of maximum likelihood and a count method, and Bernstien method.Evaluation of repetition considers so important to know how to distribute phenotype and genotype in order to know a distribution of phenotypes that show an effect of vary differences at this distribution to limit distribution function of these styles. Although dynamic programming principle is one of modern ones in condign of genetic sequences, thus the principle of condign ? - Globine sequence in human blood, so ? - Globine in Rats’ blood and mice blood. What are mentioned aims to compare between them by using genetic Algorithms and Global Alignment and local alignment to know a similarity and difference between these sequence which considers a good advance of analysing of coding and mutation, printing hold and visual Basic in order to write a special program with Algorithm of a global alignment to a chive this research.

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

Author name: مصطفى يونس حميد المثنو
Supervisor name: بشرى فاضل خضير الطائي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards

ادارة الجهل التنظيمي وعلاقتها بتعزيز الابداع المنظمي : بحث تحليلي في شركة الفارس العامة == Organizational Ignorance Management And Their Relationship To Promotion of Organizational Innovation

Author name: مصطفى مؤيد احمد الفلاحي
Supervisor name: شفاء محمد علي العزاوي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
Key words:
  • ادارة الجهل التنظيمي
  • تعزيز الابداع المنظمي
First pages:
Abstract: تهدف الدراسة الى الوقوف على واقع عمل شركة الفارس العامة في مجال ادارة الجهل التنظيمي ودورها في تعزيز الابداع المنظمي واثارة اهتمام القيادات العليا فيها لاهمية متغيرات الدراسة , فضلا عن تشخيص وتفسير طبيعة علاقات الارتباط والتاثير بين المتغير المستقل (ادارة | The study aims at standing at the work reality of Al - Fares Company General in the domain of the management of organizational ignorance and its role in promoting the organizational Innovation and arousing the interest of top leaderships in it due to the importance of the study variables, as well as diagnosing and explaining the nature of correlations and the effect between the independent variable (the management of organizational ignorance) with its four dimensions (complexity, uncertainty, ambiguity, vagueness) and the reliable variable (promoting the organizational Innovation) with its five dimensions (organizational support, organization culture, leadership pattern, supportive environment, possessing necessary resources). The study stemmed from a problem expressed by two dimensions; the first one is cognitive represented by the scarcity of studies related to the topic of the management of organizational ignorance being one of the variables characterized with modernity and need search and study to reveal its variables, in addition to the contradictions posed around the term the promotion of organizational Innovation. As to the second dimension represented by a number of applicable questions related to the study site, the most prominent of which are (what are the states of organizational ignorance in the searched company and how to manage it to promote the Innovation in it? Does the searched company really apply the management of organizational ignorance?). Based on the study problem and in order to explain the relation between the study main and sub variables, two hypotheses were coined from which (10) sub - hypotheses were derived. The questionnaire form as a main instrument to collect the data and information related to the study was relied on, for it was prepared basing on a number of ready measures using Likert quintuple grader, was subjected to validity and reliability tests, and distributed to a sample of (129) in charge person at the level of top leaderships in Al - Fares Company General, specifically to the ones with the position of (Chairman, general director, asst general director, authorized director, asst authorized director, factory director, department director, section director), as well as field visits, personal interviews program and some documents and records related to the searched company. To analyze the responses and test the study hypotheses, the researcher used a number of statistical means like the mean, the standard deviation, difference coefficient, Pearson correlation coefficients, definition coefficient, marginal tendency, the two tests (F,T) and simple linear regression relying on ready statistical programs (SPSS Ver 12) and (Excel 2007). In the light of the obtained results, the study arrived at a collection of conclusions, the most prominent of which were : there is an attitude toward managing the organizational ignorance in Al - Fares Company General the research population, and this attitude was due to the interest of this company in managing (complexity, uncertainty, ambiguity and vagueness),as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were : the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units.

تصميم نظام مقترح لتقييم الاداء الاستراتيجي باعتماد بطاقة الاداء المتوازن وعلى وفق معايير AACSB == Design of A Proposed System For Assessing Strategic Performance By Adopting The Balanced Scorecard According To The Aacsb Standards

Author name: مصطفى مهند محمد علي
Supervisor name: سناء عبد الرحيم سعيد العبادي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتمثل مشكلة نظم تقييم الاداء في الجامعات والكليات العراقية بصورة عامة وكلية الادارة والاقتصاد بصورة خاصة في عدم اعتمادها على معايير عالمية او دولية في التقييم. لذلك تم تقديم هذا البحث والذي يهدف الى تصميم نظام لتقييم اداء كلية الادارة والاقتصاد باعتماد | The problem with assessing performance in Iraqi universities and colleges in general and the college of Administration and Economy, in particular, is the lack of dependence on a global or international standards in the assessment. So this research was presented, which aims to design a system for assessing performance of Administration and Economics College by adoption of the Balanced Scorecard and according to (Association to Advance Collegiate Schools of Business) (AACSB) standard.Research methodology based on case study and applied study, as were the data on the status of the application (AACSB) standards is collected from Administration and Economics College / Baghdad University, and design assessment system by adoption of the Balanced Scorecard through the distribution of (AACSB) standards on dimensions of the card and determine the weights for each dimension and apply it in the college. Questionnaire was used to determine the relative importance which distributed to (30) individuals divided into (3) assistants Dean (7) heads of department (10) managers Unit and Division and (10) teaching staff holds the title of professor Dr. Checklists has been used as a primary tool in the research , that has been prepared according to (AACSB) International standards to obtain the necessary primary data, and this required an interviews with faculty members and members of the accreditation Committee, as well as field homeliness researcher at the college to obtain the necessary including data.Number of statistical methods was used in the research, including frequencies, weighted mean and the percentage, in order to get the results, which pointed to achieve (curriculum content) standard and (the educational level of the program) standard highest proportion of application and documentation has been reached (100%), and (executive education) standard less proportion of application and documentation which reached (0%). Results of the implementation of the proposed system showed that college achieved the highest level of performance in (customer) perspective by (76.8%) , And it's performance from (educational process) perspective was proper,it has achieved (71.5%), But its performance from (organizational direction and strategy) ,(financial performance) and (learning and growth) perspectives did not reach the required level which achieved performance level by (61.6%, 62.2%, 68.6%), respectively, so that the college achieved the level of performance in general by (69.02%).

جدلية العلاقة بين خيار التنويع وقيمة المنظمة منهجا للتوازن الاستراتيجي في ظل تعدد مداخل التنظير == The Dialectical Relationship Between Diversification Choice And Firm Value As A Strategic Balance Methodology Under A Multi - Theoretic Approach

Author name: مصطفى منير اسماعيل
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: عد البحث في اطار تاملات فكرية ابعادها نظرية ومنهجية واخرى عملية توازنت عبرها الفلسفة المعرفية لتحاكي نوافذ النجاح الاستراتيجي الذي تنشده منظمات الاعمال قاطبة في اطار شمولية النظرة وواقعيتها، اشتقاقا من لغة الجدل بين المنظورين الاستراتيجي والمالي في ت | Key Words : Diversification Strategy, Firm Value, Economic Value Added, Market Value Added, Growth Option Value, Resource - Based Theory, Agency Theory, Real Options Theory, Corporate Governance, Strategic Balance. The research is conducted under intellectual reflections of theoretical, methodological and Practical dimensions. Strategic success desired by business organizations is stimulated by an epistemological and ontological balance in the context of holistic and realism outlook, which is derived from the language of controversy between strategic and financial perspectives. This controversy is related with the interpretation of the relationship between diversification and value of a firm.The resulted outgrowth of gap theorizing was responding via synthesis and integration outlets between thesis, according to the arguments of resource - based theory and its focus on diversification benefits and value - maximizing hypothesis. And its antithesis, according to the arguments of agency theory with its focus on diversification costs and value - destroying hypothesis. This synthesis is culminated by the disclosure of the distinct role of real options approach as a harmony stimulating different perspectives according to three empirical and analytical studies on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period (2005 - 2011). This first local attempt, which has based on panel data analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion between strategic and financial thoughts to explore the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21 - st century.Awareness conceptualization of the research problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value in relation with the first two studies, which have been coincided with moderators in consistent with the resource - based and agency theories. In addition, other hypotheses of the third study, have abducted in the context of synthesis through real options theory accompanied by an active corporate governance mechanisms. This has done in response to the dialectical analysis process and to reach the targeted strategic balance in terms of a true diversification cost - benefit tradeoff towards achieving value maximization objective, which its roots are derived from the firm's mission, vision, creed and ideology.The statistical analysis has revealed that many hypotheses were valid, including those of real options lens, which have explained the significant moderating role of corporate governance mechanisms in the positive relationship between the related diversification and firm value.Results indicate the logic and validity of the integrated perspective in exploring a diversification - option value linkage - based strategic balance thesis under some corporate governance mechanisms; Board Independency and Management Ownership. This entails multi - segments firms to be aware of the imperative of the true balance between cost and benefits of the growth through diversification in order to market new products in other industries for acquiring the benefits of multi - point competition

نظرية التوزيع في فكر السيد الشهيد محمد باقر الصدر : دراسة مقارنة بين المذهب الاقتصادي الاسلامي والمذاهب الوضعية

Author name: مصطفى عبد الحسن فرحان الشاعلي
Supervisor name: مؤيد صالح عبد القادر الشيخ
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Problem of Distribution Is Very Current And Important. This Importance Has Come From The Huge Suffer of The Poor People In The Rich And Poor Countries In The Same Manner.This Study Dealt With The Intellectual Contribution of The Martyr Mohammed Baakir Al - Sadr With This Problem Depending On The Islamic Values That Basically Deffered From Capitalism And Socialism In Their Way of Looking At The Same Problem.The Main As Sumption of This Study Was That Islam Has The Most Complete And Intergrated Theory of Distribution That Gives The Efficient Solutions To The Human Societies That Suffers From Starvation Inflation And Unequity, And Discovering This Theory.This Comparative Study Has Been Devided Into Four Chapters.The First Chapter Discussed The Overall Way of Looking At Distribution Concept And Its Problem Under Taken By Capitalism, Socialism And Islam.The Second Chapter Analyzed Distribution At The Stage of Pre - Production.The Third Chapter Described Functional Distribution,I.E The Stage of Post - Production.And the Fourth Chapter Dealt With The Economic Policies Role In Redistribution of Income Stage I.E Personal Income.Finally ,The Main Conclusions of This Study Are Summarized.

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

Author name: مصطفى عبد الحسن فرحان الشاعلي
Supervisor name: حالوب كاظم معلة
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.
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