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القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق == Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

Author name: ندى كاكي بيرة لوائي

Supervisor name: عباس حميد يحيى التميمي

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: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات == Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

Author name: ندى سلمان حبيب

Supervisor name: بشرى نجم عبد الله المشهداني

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: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

تحليل نظام تعرفة الطاقة الكهربائية في العراق من منظور ستراتيجي == Analysis of Electric Power Tariff System In Iraq From A Strategic Perspective

Author name: ندى سعد غدار

Supervisor name: عماد محمد علي عبد اللطيف العاني

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: تحاول هذه الدراسة معالجة مشكلة تتركز في تحديد اسعار وفقا لكلف الوحدة الكهربائية المنتجة للسنوات السابقة والتي تعد منخفضة ولا تلائم الكلفة المتزايدة للسنوات اللاحقة واستمرار الحكومة بتقديم الدعم لهذه الخدمة لضمان توفيرها لكافة المجتمع وعدم تقبل المستهلك بت | The research focuses on electrical power tariff in Iraq according to the cost of electrical unit produced in previous years, which considered low price and not fit to the new production cost for next year.It studys the continuous government support for this service to insure its supply to all society. It also studys the consumers refusal to apply the ideal rationalized consumption ways of the electrical power, in addition to the supply of same average of supported tariff for all economic sectors with out distinction according to their productivity and to their contribution to the development of the Iraqi economy and, the increase of depending on the private sector (civil generators) in electrical supply. The current tariff still considered low as government support to most of economic sectors regardless to their productivity.Research aimed to construct power tariff system structure in Iraq to cover the electricity power cost and achieve the Rationalization of consumption through applying the upward tariff.To construct this system, some social and economic aspects should take into consideration, which consider essential means to success like backup to low - income people and support to industrial and agricultural sectors in way Consistent with the orientations of the government.The research found that the current tariff does not fit in with the requirements of the electricity industry and requirement generating stations from escalating maintenance cost in addition to the renovation of transmission and distribution grids to decrease the losses in electric power which increase the cost of one electric unit produced.The research recommends to adopt suggestion about tariff cost according to state polices to adopt strategy plan Fit with the environmental changes and study the effect application on society & Ministry of electricity MOE.

تصميم نظام المعلومات للموارد البشرية : دراسة تطبيقية في كلية الادارة والاقتصاد - جامعة بغداد == Design of Human Resources Information System / Case Study In The College of Administration And Economic

Author name: ندى اسماعيل جبوري القماج

Supervisor name: زكريا مطلك خضر الدوري | عبد الرحمن حامد الحسيني

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: يعد تصميم نظام المعلومات من الموضوعات الحيويـة والمميزة في حقل نظم المعلومات وادارة الموارد البشريـة،اذ هدفت الدراسة الى تصميم نظام معلومات للموارد البشرية خاص بكليـة الادارة والاقتصاد/ جامعة بغداد لحل المشكلة المتمثلة بعدم وجود نظام معلومات مؤتمت يساعد ف | The information system design is considered as one of the vital and remarkable subject in the field of information system and human resource management. The study goals to design a specific human resource information system for the college of administration and economic / Baghdad University. The study also goals to enrich the rational contents and to discuss these contents, the required data have been collected through the documents and files of human resources of the mentioned college. The suggested (new) system has been designed with the using of (Access 97) program which is considered as one of the programs of data base administrative system, the designed system has, actually paralleled the present model of the study. The work will be done according to this designed system in the mentioned college as a first stage, and it will be possible in the future to apply this system in all the other colleges and universities in our country. The study concluded to the following results : 1 - The difference in the design of the information systems and then the difference of the programs used in the design system.2 - The application of the suggested (new) system shares in working to accomplish the works very accurately and very quickly.Throughout the study some recommendations have been born which can cooperate to elevate the level of human resources in achieving the growing and progressing in the future.

اسقاطات القوى العاملة، التعليم والصحة للتركيب العمري - النوعي لسكان العراق للمدة (1997 - 2017) == Projections of The Labor Force, Education And Health For Age Structure - Quality of The Iraqi Population For The Period (1997 - 2017)

Author name: ندى احمد امين

Supervisor name: قتيبة نبيل نايف القزاز

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

Author name: ندوة هلال جودة

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

تخصيص الموارد في موازنة الجامعة باستخدام اسلوب برمجة الاهداف : دراسة تطبيقية في جامعة بغداد

Author name: سيروان كريم عيسى

Supervisor name: نجاة سليم يوسف

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: The basic role of university is related to providing the social service whether the university has form of governmental or proivate , private university has saving return which aim unprofitable. But the purpose of the governmental university is to provide social service only, so this requires a governmal resource to achieving it's various purpose.Because there is a limitation in providing governmental resources, so this requires adopting a modern science techniques to guide this resources in justice form, when allocating resources over the multiple objectives after the interest with utilizating modern science techniques is few and not take care of clear interest and studying in the governmental university; This reflects a slow in achieving the objectives, or inscienc in allocating the limitation resources.Adopting modern techniques in allocting resources and one of them is goals pogramming which is one of a modern application depending on analyzing the planning budget to their basic and sub components and there return allocating the limitation resourses in Form sharing activity in achieving objectivel in form approximate to correct for all elements of the budget.The principle aim of the study is to show the operation reseach techniqnes role which goals programming technique is one of them to allocating limmited budget resourses, through the practical application in one of Iraqi governmenal universities.To achieve this aim, the researcher has divided the study into five chapters.The first chapter handles research methodologies and previous studies, according to two sections; the First research methodology and the second previous studies.The second chapter is related to theoretical background to show the financial appropriate in the budget of the governmental universities, this chapter is divided into two sections ; the first; show the role of budget appropriates in achieving goals; the second is offercd the financial appropriates for governmental universities and strategic goals.The third chapter related to goals Programming techniques; this chapter is divided in two sections, the first for operations research and goals Programming, concept and importance; the second is related to goals Programming and nonprofit governmental units.The fourth chapter is concerned with testing research assumptions "hypotheses" through application in Baghdad University. The researcher has used the direct practical application method in two sections; the first concerned with describe Baghdad University, studying and analyzing the traditional method in preparing it's general budget the result show that Baghdad University has not adopted the modern techniques in allocating the appropriates resourses over the multiple objectives, that Baghdad University planning using previous year's evaluations with certain rates increasing. In the second section, the researcher has applicated goals pograming techniques by Formulating mathematical equations, which is concerned with goals and limitations with using the budget of year 2005 and implementing (Win - QSB) program. The obtained result show the effectiveness of the technique used in planning of general budgeting of Baghdad University.The fifth chapter is related with the demonstration of important result and recommendations obtained from the practical and theortical studies through two sections; the first is related to important result while the second is related to suggested recommendations.

مقارنة طرائق المويجة المتقلصة لتقدير انموذج الانحدار اللامعلمي في حالة عدم تجانس التباين

Author name: نبيلة عبد الهادي فائز الشريف

Supervisor name: ظافر حسين رشيد النجار

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

تقييم كفاءة اداء مشاريع تصفية الماء في بغداد باستخدام تحليل تطويق البيانات (DEA) == Assessment Efficiency Performance Projects Water Treatment By Using Data Envelopment Analysis

Author name: نبيل قاسم مفتن

Supervisor name: مها كامل جواد

General topic: Administration and Economics

Specific topic: Municipal Administration

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: سعي المنظمات الدؤوب لتقديم افضل الخدمات يدفعها الى اعتماد اساليب دقيقة وحديثة في عملية تقييم الاداء ومنها اسلوب تحليل تطويق البيانات (DEA) من اجل الوقوف على مستوى كفاءة ادائها. كما ويجب تسليط الضوء على نقاط القوة وتعزيزها وكذلك نقاط الضعف يجب تطويقها ومن | Organizations seeking hard to provide the best services that paid to the adoption of precise and modern methods in the process of assessing the performance and style of which encircle the data analysis (DEA) in order to stand at the level of efficient performance. It also must highlight the strengths and promotion as well as weaknesses should be surround off and then reduced, and the Department of Water Baghdad as one of the public organizations working in the field of filtering and disinfecting the water trying to the project of performance development on an ongoing basis of this study was to determine the level of efficiency of the performance of the Department of Water filter projects Baghdad, and to find solutions to a range of problems, which have been represented in such questions (How is the measurement of the efficiency of the performance of the current water filter projects?).From the foregoing highlights the importance of the study by helping senior management to develop a solid scientific basis of reliable decision - making about the performance of the water filter and identify failures and treatment assessment of projects. This study also helped the water department Baghdad to give a clear picture of the projects that operate efficiently or non - efficiently projects, according to scientific bases sober. The study also aimed to measure the efficiency of the performance of the water filter in Baghdad projects through the adoption of the case study as well as away to search, as was the use of style called (encircle data Data Envelopment Analysis analysis (DEA)) through the application program (XLDEA) and the adoption of returns fixed - size model of through - oriented measure of input Input - Orient Measures to nine projects from the water filter projects in Baghdad and for the period (2011 - 2013 AD), and was adopted the case study as a way to study. The study found that three out of the nine projects have achieved the full efficiency for a period of three years, while the remaining six projects were not efficient,The researcher recommended a range of solutions to address this disparity rates of efficiency, including re - allocation of resources (inputs) between projects as commensurate with the production capacity of the projects, on the other hand to improve outcomes researcher proposes to carry out preventive maintenance projects to avoid stop such projects as a result of faults expected, and the emphasis on Cree river and clouds especially for projects process areas (Intake), in order to reduce the mad with water drawn inside the project and thus reduce the burden on the project in the water filtering process. Finally in order to measure efficiency by using the style surrounded data analysis researcher recommends using a program ( XLDEA ) because it is best program to measure the efficiency of this method and therefore the result that we get him to be better the rest or the program.

تحليل احصائي مقارن لانفاق الاسرة العراقية باستخدام المسح الاجتماعي والاقتصادي للاسرة (2007) ومسح شبكة معرفة العراق (2011) == Comparative Statistical Analysis of Family Spending In Iraqi Depending On Social And Economic Survey (2007) And Iraqi Knowledge Network Survey (2011)

Author name: نبيل صالح محمد رضا معله

Supervisor name: سهيل نجم عبد الله

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد الدراسات الخاصة بالانفاق والطلب على السلع والخدمات من اهم الدراسات الاقتصادية وذلك لاهمية الانفاق في عملية التخطيط الاقتصادي من جهة ولكونه يمثل جوانب مهمة من تفصيلات الحياة اليومية للمواطن من جهة ثانية. اختار الباحث هذا البحث بالاستعانة ببيانات المسح | The studies of spending and demand for goods and services is the most important economic studies, to the importance of spending in the process of economic planning on the one hand and because it represents important aspects of the details of daily life of the citizen on the other hand.Researcher selected this research, using data survey of social and economic status of families in Iraq who carried out during the year (2007) and the survey data of network knowledge of Iraq (IKN) for the year (2011), which were carried out by Central Bureau of Statistics. For comparison in the pattern of distribution of spending on various goods and services and using the ready software package Statistical (SPSS) to gain access to the results. Been tested nature of the distribution of variables tunnels and it emerged as natural distributing and studying differences of variables between the two surveys emerged that there are significant differences of the goods (beverages, clothing, health, communications, services) while no significant differences for goods (food, electricity, furniture, transportation , entertainment, education , hotels).this research has divided to four chapters. The first chapter touch on the natural of spending, previous studies and most important budget researches of the family, while the second chapter deal with the theoretical side, and some basic concepts of analysis the global and the cluster, while the third chapter deal with the practical side of the data obtained ,in Chapter four the most important conclusions and recommendations has been developed.

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: