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تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه == Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

Author name: صباح عبد الوهاب عبد الرزاق النعيمي

Supervisor name: ثائر صبري محمود الغبان

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: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.

اشكال تمويل الخدمات الصحية العامة في العراق : دراسة تحليلية == Financing Fors For Governmental Health Services In Iraq Analytic Study

Author name: صباح صاحب المستوفي

Supervisor name: محمد علي ابراهيم العامري

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناولت هذه الدراسة خيارات تمويل الخدمات الصحية في العراق، اذ بحث الجزء النظري منها الخلفية التاريخية لواقع الخدمات الصحية حيث كان العراق من الدول التي شهدت تحسن في مستوى خدماتها الصحية الا ان هذه الخدمات تدهورت واحد اسباب تدهورها هو شحة التمويل، ولم يستطع | The study discuss financing forms for Iraqi's Health Sector, the 1st part review the main features of the current health situation, during the last period there has been a disastrous decline in people's health because of the shortage of finance.Both the central budget and self - financing (auto - financing) can not improve the level of health financing to increase the health expenditure per capita to the same level in the surrounding countries.The 2nd part of the study analyse the financial data and compare the results with some health statistics as indicators for the level of health services, the result of analysis indicate the need for repair of the health financing system in addition to search for new health financing forms.The main option to raise money for health is to charge patients for health care, charges were the main sources to improve the health system and make users aware of the real costs of health care.To increase the financial risk protection, a high percentage of funding should be prepayment rather than coming from out - of - pocket sources at the point of using health services, so that it is important to ensure that appropriate levels of financing for health sector are included when ever the government prepares it's budgets.Islamic aids as an alternative can contribute to social health insurance funds, a tax on tobacco could be introduced and the proceeds allocated to the health budget on the ground that smoking cause ill health and impose extra costs on the health services

دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية : بحث ميداني في مجلس محافظة كركوك == The Role of Organizational Power In Determine Human Resources Management Strategies Field Research At Kirkuk Province Council

Author name: صبا مناور عبد المحمدي

Supervisor name: اثير انور شريف

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: سعى البحث الحالي بعنوان دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية الى تناول القوة التنظيمية(المتغير المؤثر) بابعادها(قوة الخبرة, القوة الهيكلية, قوة المنزلة) في استراتيجيات ادارة الموارد البشرية(المتغير المعتمد) بابعادها(استراتيجية ال | Sought current research entitled The role of organizational power in determine human resources management strategies to address organizational power (influential variable) dimensions (expert power, structure power, prestige power ) in human resources management strategies (adopted) dimensions variable (staffing strategy, training strategy , Incentives strategy, performance appraisal strategy ) among the staff in the provincial council in Kirkuk strategy, which is no doubt that this is an important topic for organizations as the problem with the current research, including experienced by public organizations from the challenges and changes rapidly left traces on the activities and objectives and to provide services to its citizens, generating pressure about the importance the existence able to identify any of the strategies, organizational power, and build on this problem were to clarify the relationship between research main and branch variables by formulating hypotheses major research first hypothesis : is to make sure there is a linkage between organizational power administration and human resources management strategies dimensions administration, second hypothesis : It is to determine the nature of significant positive moral effect relationship between two variables that I found. To ensure the validity of the assumptions the research was applied on an intentional sample of (72 ) employees at Kirkuk province council who have posts (consil member, department heads,units responsibles, and emplyees),and we used questionair as main tool to measure the research variables and to deal with the data, we used number of the statistical means which the most important were (the ration and the repeatition, mathematical means, standard deviation, correlation sample, simple linear Regression sample) by using spss. The research reached to number of inferences and recommendations the most important were that the sample individuals responses were all directed toward the agreement for the existance of the variables of the organizational power and humane resources management stratigies, in addition the research identified the existance of connection relation and affect between the organizational power and humane resource management strategies ingeneral in addition to the existance of connection and effect between the sub variables between the dimensions of the organizational power and humane resources management strategies in their axes, so all the main the sub research assumption were acceted, the research was concluded with anamber of recommendation which the most important were : taking care to the types of the organizational power especially the individuals who consist the source of experience power for the importance in developing the reality of humane resources management strategies in the competitive environment in addition to the nessisaty for the council to take care to appointing and employing strategies for their importance that is reflocting on the other strategies and identify its success or failing.

مقارنة بعض طرائق تقدير المعلمة والمعولية لانموذج ريلي للفشل لبيانات تامة وبيانات تحت المراقبة من النوع الاول باستخدام المحاكاة == A Comparison of Some Estimation Methods of Parameter And Reliability of Rayleigh Failure Model For A Complete Data And Type One Censored Data By Using Simulation

Author name: صبا صباح احمد الجميلي

Supervisor name: عبد المجيد حمزة الناصر

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: تعرض الكثير من الباحثين الى انموذج ويبل للفشل (Weibull Failure Model) وتطبيقاته المختلفة كونه احد نماذج الفشل الشائعة الى جانب اهميته في حقل المعولية واختبارات الحياة. فـي هـذا البحث تـم تقديـر معلمــة القياس ودالـة المعوليـة لانموذج ريلـي للفشـل (Rayle | Weibull Failure Model and its different applications have been studied by many researchers, since it is one of the well known failure models in addition to its importance in the reliability field and life tests.This research estimated the scale parameter and reliability function for Rayleigh Failure Model, which is one of the well known failure model in the reliability field and life tests and the signal analysis.The research focused on the comparison between some of the well known estimation methods (classical and Bayesian) for the scale parameter and reliability function of this model by using the Maximum likelihood, Moments, White and Standard Bayes estimation methods.The methodology of the research depends on theoretical study, the methods of classical and Bayesian estimation has been determined elaborately to arrive to the estimations forms of reliability.Also this research depends on an experimental study by designing number of simulation experiments using various values of parameters and sample sizes, this experiment replicated to get high homogeny for the comparison among the estimation methods.Two kinds of data are used in the research : 1 - Complete Data.2 - Time - Censored Data. The researcher suggested two Bayesian methods for estimation in case of complete data; the first is a loss function obtained by compressing the well known square loss function which called it (The Compressed Bayes Method), and the second is a prior function which is called (The Developed Bayes Method). The comparison between the two proposed methods is done to show the effect of Bayesian estimator, then a comparison done between the best proposed methods with the best well known methods to show which estimator is the more accurate to be used for estimation the scale parameter and reliability function for Rayleigh failure model.The results of these experiments show that White method is the best from the other methods which are used in this research in estimating the scale parameter and reliability function, and the results show that the proposed Compressed Bayes method is better than the Standard Bayes and the Maximum Likelihood methods, while the proposed Developed Bayes method verified that it is better than the Moment method in estimating the scale parameter and the reliability function; and better than the Maximum Likelihood estimation method in estimating the reliability function, and using any of the proposed methods (Compressed Bayes, Developed Bayes) is better than the Standard Bayes method. In case of censored data the simulation experiments proved that the Maximum Likelihood estimation method is better than the Standard Bayes estimation method. A comparison of preference estimation methods is done by using the two standards; Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).

كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية == How To Prepare A Strategy For The Council of Diwaniyah Plan

Author name: صادق شمخي عبود الزبيدي

Supervisor name: علي حسون فندي الطائي

General topic: Administration and Economics

Specific topic: Local Administration

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان الغرض من البحث هو التعرف على كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية ومدى تطبيق المنهج العلمي الذي يشتمل على التحليل الاستراتيجي للبيئة الخارجية والداخلية ووضع رؤية رسالة واهداف واختيار الاستراتيجيات المناسبة، وقد تمحورت مشكلة البحث في اثارة | The purpose of the research is to recognize the reality of strategic planning in the province of Diwaniyah and the extent of the application of the scientific method, which includes the strategic analysis of the external and internal environment and develop a vision mission and objectives and selection of appropriate strategies. The scientific value is to look at it helps to provide an integrated and coordinated strategy for the provincial council in accordance with the plan on sound scientific grounds. The researcher used in the current research method descriptive and analytical depending on the checklist to see the reality of strategic planning in the province of Diwaniyah, which were distributed to the 24 members have been using statistical methods to analyze the data collected in the light of the answers to the study sample, including the mean, standard deviation and coefficient of variation as well as highlighting the findings of a researcher is that there tarry in strategic projects adopted by the province and the failure of many of them and in the absence of development. Has been to reach a set of conclusions was the most important of which turned out to be the province of Diwaniyah Council would draft a letter to him explain the unique characteristics and attributes that characterize the rest of the other provincial councils. In the light of the conclusions drafted a set of recommendations, notably should the provincial council set up a strategic information system the task of analyzing the external and internal environment, environment variables as well as he should be on the provincial council promote the positive aspects of the culture and emphasis on the acceptance of a stable change in the board structure to prepare for those changes form in which it contributes in the development of an effective strategy for the Council plan.

تاثير تـدفق القـروض الخارجـية في تحقيق التحولات الهيكلية لاقتصادات بعض دول الاسكوا للمدة (1990 - 2002) == The Effect of External Loans Flow Through Achieving Structural Transformation For The Economy of Some of The Escwa Countries (1990 - 2002)

Author name: صادق زوير لجلاج السعيدي

Supervisor name: راوية عبد الرحيم ياس

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:

Abstract: This Study Concerns itself with shedding some Lights on the size of External Loans flow of some Escwa Countries (Jordan, Egypt, Lebanon, and Yemen), the burden such Loans make and the ability of such Loans to make some desired Structural transformations in the economy of such countries.To achieve the above aim, an evaluation model was used (Chenery - Taylor) after making some modifications on that model. Then, the independent variables and Structural Indicators were specified. Such Structural Indicators are : 1 - Yagr : Represents share of the Agriculture sector in GDP as a percentage from GDP. 2 - Yind : Represents share of the Industrial sector in GDP as a percentage from GDP.3 - Yser : Represents share of the Service sector in GDP as a percentage from GDP.4 - Yaem : Represents share of the labor force in Agriculture sector as a percentage from the total labor force.5 - Yiem : Represents share of the labor force in Industrial sector as a percentage from the total labor force.6 - Ysem : Represents share of the labor force in Service sector as a percentage from the total labor force.The independent variables were : X1 : Total loans as a percentage from GNP. X2 : Total Investment as a percentage from GNP.X3 : Population.X4 : Gross domestic product per capita.X5 : Total exports of goods and service as a percentage from GNP.X6 : Total Imports of goods and service as a percentage fromGNP.This Study also depends on analytical quantity model in research for building economic model and estimate parameter in regression by (OLS) then tests the power of these models through statistical testing. The Study ends in some conclusions related to the results of analyzing the economic measurement model for the effect of some independent variables on chosen structural Indicators. Such structural transformation, which happened in nearly all the countries in the sample of this study. This study doesn’t take the transformation from agricultural sector to industrial and service sector, except (Egypt), the external loans has effect on desired structural transformation in its economy, this belongs to political causes..

تاثير تغير اسعار النفط على موازنة العراق العامة للفترة (2003 - 2014) == The Effect of Changes of Oil Prices By The General Budget For Iraq On Duration (2003 - 2014)

Author name: شيماء محمد احمد

Supervisor name: فارس طاھر حسن الكواز

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:

تقييم استراتيجية اختيار العاملين وانعكاسها على تعزيز راس المال البشري : بحث ميداني مقارن بين جامعة بغداد وجامعة كربلاء == Evaluating The Selection of Employee'S Strategy And There Reflection To Enhance Human Capital Comparative Research Between The University of Baghdad And The University of Karbala

Author name: شيماء رياض خليفة

Supervisor name: ناظم جواد عبد سلمان الزيدي

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: يهدف هذا البحث الى تقييم استراتيجية اختيار العاملين بابعادها (تقييم معايير استراتيجية اختيار العاملين, تقييم اجراءات استراتيجية اختيار العاملين, تقييم كفاءة القائمين على استراتيجية اختيار العاملين ) وانعكاسها على تعزيز راس المال البشري (تعزيز المعرفة, تع | This research aims to evaluate the selection of employee's to dimensionsstrategy (evaluate selection employee's strategy criteria, evaluateselection of employee's strategic Procedures, evaluate the efficiency ofthose in charge of the selection of employees) and its impacts on theEnhance of human capital (Enhance knowledge, Enhance skills,Enhance abilities) in a sample of professors (Deans and assistants andheads of departments) in (Baghdad University, and the University ofKarbala) as total sample size (99), which represent 50% of the totalcommunity to look deep (199) were distributed at (116 BaghdadUniversity ,83 in Karbala University.Has been used in the light of the objectives of the research descriptiveanalytical method, it has been a resolution tool key for data collection aswell as a personal interview, and using a number of statistical methodsfrequency distribution, and the arithmetic mean, percentages, to describethe research sample answers. Standard deviation to measure the absolutedispersion values Answers to the middle of the arithmetic.The coefficient of variation to measure the relative dispersion of thevalues of the answers to the middle of the arithmetic. The correlationcoefficient (Pearson) to measure the type and degree of the relationshipbetween research variables. The method of multiple regression analysis totest the impact of a number of variables. The Cronbach's alpha to test thevalidity and reliability. and test (ANOVA) to determine the differences inthe samples answers about the search variables. Global and assertiveanalysis and structural equation modeling SEM.The researcher reach a set of results the most important of a correlationrelationship is a direct and positive impact of the strategy selection ofprofessionals in the promotion of human capital in Iraqi universitiessurveyed came out Find the finding of a key is that the selection ofprofessionals Iraqi universities surveyed strategy evaluation (BaghdadUniversity, the University of Karbala) Good in all its dimensions(evaluate selection employee's strategy criteria, evaluate selection ofemployee's strategic Procedures, evaluate the efficiency of those incharge of the selection of employees) and they pay good attention to thepromotion of human capital.

استعمال بعض نماذج السلاسل الزمنية للتنبؤ باعداد التلاميذ المقبولين في الصف الاول الابتدائي في العراق للفترة (1969 - 2012) == Use Some Time - Series Models To Predict The Numbers of Pupils Admitted To The First - Grader In Iraq For The Period (1969 - 2012)

Author name: شيماء ابراهيم خليل

Supervisor name: هاني عبد الله حسن

General topic: Administration and Economics

Specific topic: Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

مقدرات الامكان الاعظم الموزونة الحصينة ومقارنتها مع طرائق اخرى لانموذج اللوجستك مع تطبيق عملي == Robust Weighted Maximum Likelihood Estimates And Their Comparsion With Other Methods of Logistic Model With Practical Application

Author name: شرين علي حسين

Supervisor name: نزار مصطفى جواد الصراف

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: ان معظم الدراسات في موضوع انموذج انحدار اللوجستك تاخذ طابعا اكثر تقدما في عملية التحليل الاحصائي الدقيق الذي يهدف الى الحصول على مقدرات ذات مستوى عال من الكفاءة. وتاتي اهمية الحاجة الى تطبيق الطرائق الحصينة عندما تكون بيانات الظاهرة المدروسة ملوثة , | In most of studies about the logistic regression model take in it's nature more progness in the procedure of acurate statistical analysis which aim getting estimators of a high level of efficiency , and importance of it's necessity to applicate of the robust methods, appears when the data of the studied phenomenon are contaminated , it means some of the observations vareit clearly from other observations called outliers which may produce estimators untrustworthy and so the decision will be false about the problem that we are trying to study it.From this point was the goal of this research in reaching robust estimators to estimate parameters of binary response logistic regression model through study some of theis estimators (method (WMLE) , method( M ) and method (Lp) ) and that by supposing three levels of contamination (0%,10%,30%). Also we use simulation in this study to compete between methods of studied estimator for all levels of the contaminated studies.In this thesis the researcher concluded the success of the method (WMLE (w1)) in estimate parameters of binary response logistic regression model, in comparsion with studied estimate methods by depending on statistical measures : Bias, Mean Square Error for parameters and model.Also the researcher specified a chapter for applying and using method WMLE (w1) on real data of angina pectoris patients which taking from Ibn - al - Nafees hospital for the purpose of estimate parameters of binary logistic regression model.

متطلبات تطبيق ادارة الجودة في عمل المختبرات الصحية ضمن المواصفة 15189 : دراسة حالة في مستشفى الجراحات التخصصية == Requirements of The Application of Quality Management In Health Laboratory Work Within The Standard 15 189 A Case Study In A Hospital Surgery Specialist

Author name: شهلاء محمد كاظم الطائي

Supervisor name: نادية لطفي عبد الوهاب الجنابي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعتمد الانسان في حياته بصورة مباشرة او غير مباشرة على نتائج المختبرات الطبية مثل مساعدته في تشخيص الامراض ومعرفة مدى مطابقتها للمواصفات الموضوعة ’ وتعد المواصفة القياسية العالمية الايزو 15189 والتي تشمل المتطلبات العامة لضمان كفاءة المختبرات الطبية الفنية | Support human life, directly or indirectly on the results of medical laboratories, such as helping in the diagnosis of disease and see how they conform to the specifications laid down, the standard global ISO 15 189, which include general requirements to ensure efficient medical laboratory technical application of processes and quality systems in medical laboratories, and from that the present study.The study aims to analyze the reality of quality management laboratories Hospital martyr Ghazi Hariri in accordance with this standard by comparing the systems of work in the laboratory, with the requirements of ISO 15 189 to determine the degree of congruence and the readiness to adapt to the requirements of the specification and demonstrate the possibility of building a quality management system is subject to the application and identify the problems and mitigate raised and to prevent increased.The study aims to get the results of the laboratory are comparable locally and internationally, and to create a system proposal for the development of laboratory work to be a model intended for application in all health laboratory.Search acquires its importance from the amount of revenue that can be achieved by medical laboratories in the production of accurate tests to meet the needs and requirements of the beneficiaries and achieve satisfaction in making certain decisions on the basis of these results.Researcher prepared a checklist derived from the requirements of ISO 15189 : 2007 and match them with the business entrusted to hospital laboratories martyr Ghazi Hariri surgery specialist.The researcher conclusions was that the most important laboratories hospital has got a low of some paragraphs because of the lack of Thotiq the procedures properly and can laboratories Hospital martyr Ghazi al - Hariri for Specialized Surgeries adoption of ISO 15189 : 2007, as it has prepared an appropriate program for that

اختيار الموقع والترتيب الداخلي باستخدام عملية التحليل الهرمي ونظرية صفوف الانتظار : دراسة تطبيقية في عينة من محطات تعبئة الوقود في شركة توزيع المنتجات النفطية في بغداد == Selecting Location And Layout Using The Analytical Hierarchy Process And Queuing Theory Applied Study of Sample of Fuel Stations At The Oil Products Distribution Company / Baghdad

Author name: شفاء بلاسم حسن الربيعي

Supervisor name: صباح مجيد سعيد النجار

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تسعى المنظمات الخدمية الى تحقيق ميزة تنافسية من خلال اختيار مواقعها بالقرب من الزبائن بهدف تسليم الخدمات بوقت قصير وزيادة عوائدها وحصتها السوقية وتصمم ترتيبها الداخلي بالشكل الذي يمكن من تسهيل تدفق الزبائن والعاملين والموارد والمعلومات بهدف تقليل صفوف واو | Service organizations select locations in a proximity to customers to deliver services quickly, and, meanwhile, increases their revenues and market share. The layout of such organizations should facilitate the flow of customers, employees, materials, and information, to prevent the creation of waiting lines and unwarranted waiting times. The survival of service organizations is hinged, to a great degree, on the right location and layout of such organizations; hence such decisions are conceived strategic in nature. The ongoing researches are still seeking to find scientific methods to help decision makers, in making decisions about the location and layout. This research studies the problem of selecting the location of fuel stations in oil products Distribution Company, and how to prioritize the location, as this decision is still facing the obstacles of complicated procedures and assumptions of decision makers. Furthermore dealing with the decision criteria as same importance without being subjected to the degree of influence of each on the decision. Concerning the arrangement of the fuel stations, they are arranged in a way that does not match with the assumptions of any queuing models, which require one server in each service channel and its reflection on the increase of waiting line and waiting time, which complicate the crisis. The study aims to design an integrated frame work for selecting the fuel stations location and arrange approvals for construction by applying analytic hierarchy process (AHP) on a sample of the stations that received the approval of construction in the company since 2008, using Criteria (ground, environment, social, engineering, legal, and services). Also, the queuing theory and simulation are used to study the proposed layout design for the fuel pumps according to queuing model M/M/s. Also, there was estimation for the performance standards to the proposed layout (number of cars on waiting, number of cars in service, number of cars in the system. filling quantity, filling time, waiting time, total time in the system, idle time) and comparing it with the actual performance standards for sample of fuel stations. The operating of the simulation models is based on a number of assumptions that reflect the actual reality together with the queuing theory. This study is important because its knowledge contribution of with service systems in general and the fuel stations in particular. Also the study provide objective solutions to the company by shortening the procedures and the time it takes to select the location and layout design in a way that achieve optimal investment in station space and reduce the waiting line, waiting time and idle time. Thus, this study is an attempt in Iraqi services environment through coincidence between the strategic decisions of operations management in one study. The study proved the efficiency of AHP and its ability to shortening time and efforts required to make decision of selecting stations location and arrange construction issue approvals, depending on set of criteria that have been identified in this study. Also, the simulation results confirmed the proposed layout performance standards exceed the actual layout performance standards. Finally, the study recommended the need to adopt AHP in selecting the location and granting approvals for construction of stations according to multiple criteria, and to adopt the proposed layout according to the queuing theory in designing layout of the fuel stations

العلاقـــة بيـــن استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية في عينة من الشركات الصناعية العراقية == The Relation Between Knowledge Management Strategies And Organization Life Cycle And Its Affection of Organization Performance Diagnostic & Analytic Study In Sample of Iraqi Industrial Companies

Author name: شذى عبود شاكر

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: العلاقة بين استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي تجاذبت هـذه الدراسة ثلاثـة متغيـرات هـي : استراتيجيات ادارة المعرفة والممثلة بـ( استراتيجية الايجاد واستراتيجية المشاركة واستراتيجية الاستثمار ) ودورة حياة المنظمة المتمثلة | The relation between knowledge administration strategies and its role in organization life cycle and its affection organization performance.Three variables attracted this study : Knowledge administration strategies represented b y (finding strategies, participating strategy and investment strategy) and organization circle represented by (Birth, development, maturity stages and organization performance which occupied wide range of the researcher thinking because of the lack in contemporary studies which deals with this blend of critical variables specially that include the relation between knowledge administration relation and organization life circle. This study aims to examine and analyse collaboration relations and affection among previous variables. Thus it introduce hypothetical drawing to explain possible relations among main variables and the affection on organization performance and companies business results which the following hypothesis.H1 : It is expected to be on the importance of study variables between (middle importance) and (important).H2 : No moral relations of collaboration between (knowledge administration strategies on organization cycle life).H3 : No moral collaboration relations between (knowledge administration strategies and organization life cycles and organization performance).H4 : No moral affection relation between (knowledge administration strategies and organization life).H5 : No moral affection relation between knowledge administration strategies and organization cycle life) and organization performance.The study in all data depended on questionnaire and documents and companies records (research sample). Iraqi industrial sector was examined as a filed to make filed aspects as it took a random of (75) manager in three industrial companies.This study results support it hypothesis where it that companies that the companies which was in entering stage was directed to finding strategies. The company in development stage was directed to participating and companies in maturity were directed to investment. The series is in introduces study contents on four researches. First for the study curriculum and some previous study. Second research about theoretical frames. Third research about examine and analyze study hypothesis. Fourth research about the most important conclusions, recommendations and suggestions.The study introduces several conclusions, and recommendations, which emphasize on necessity of harmony mechanism between knowledge administration strategy and stage of organization life cycle which support in understand organizations nature. Also the study emphasizes on the importance of study concept of organization life cycle which support to understand nature of organization constitution and its surviving and the affection on organization performance.

العلاقة بين هيكل راس المال ومقسوم الارباح واثرهما في لا تماثل المعلومات : دراسة تحليلية == The Relationship Between Capital Structure & Dividend & Theirs Impacts On The Asymmetric Information An Analytical Study

Author name: شذى عبد الحسين جبر علي الزبيدي

Supervisor name: عبد الرضا شفيق خليل البصري

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: هدفت الدراسة الى تحليل واختبار العلاقة بين قرارات هيكل راس المال وقرارات مقسوم الارباح وتحديد فيما كانت قرارات هيكل راس المال ومقسوم الارباح المتخذة في ضوء الميزة المعلوماتية للادارة تحقق عوائد غير اعتيادية لا يمكن ان يحققها المستثمرون في السوق، وعينة ال | This study aims to analyze and test the relationship between capital structure decisions and dividend decisions besides determining whether the decisions of capital structure and dividend that are taken according to the information merit for management achieve the unusual returns in which are not possible to be achieved by investors in the market., The Sample 15 electronic companies that made indicator (S&P(500)) in New York Stock market at the period (1998 - 2007)the study used quantities measurement to measure dependent variables The pecking order theory has been chosen in funding capital structure because it runs from exactions of asymmetric information theory, besides it works good in case of the asymmetric information rise between management and investors, on contrary, the companies do not follow pecking order when it goes down, also the change in dividend was used because the change in the dividend rates gives sign to investors about asymmetric information besides the importance of dividend decisions in determining capital structure , and abnormal returns for independent variable (Asymmetric Information) The study reached to the following most important conclusions : 1. The depression of dividend rates in the companies due to the existence of investment chances needs fund and improving its cash.2. The companies do not apply pecking in financing their capitals, and the results of asymmetric information analysis came congruent. The results confirmed the depression in asymmetric information between management and investors. almost companies didn’t make abnormal returns , on contrary the expected return excess the actual return.

استعمال المجموعات الضبابية ونماذج بوكس جينكنز في السلاسل الزمنية للتنبؤ ببعض نسب التلوث في مياه الشرب لمدينة بغداد == Using The Fuzzy Sets And Box - Jenkins Models In Time Series To Prediction Some Rates of Pollution In Baghdad City

Author name: سيف عدنان سلمان

Supervisor name: احلام احمد جمعة

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:

تحليل وتقييم ستراتيجية التنمية الوطنية في العراق للمدة 2005 - 2007 مع اشارة خاصة لستراتيجية التنمية المحلية لمحافظة البصرة == The Analysis And Evaluation of The National Development Strategy In Iraq For The Period 2005 - 2007 " With Special Concentration On The Local Development Strategy In Basra Governorate

Author name: سونيا ارزروني وارتان

Supervisor name: مانع حبش الطعمة

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:

Abstract: The most aspect which is concerned Iraq is the complexity of it conditions and the destruction that comprised its economy, as a result of wars and dictatorship besides the economic siege which has followed that.The looting and stealing after 9 - 4 - 2003 destroyed what was staying of economic and civil on aspect, besides rumor of terrorism, security and stability due to many factors. Therefore, the occupation s authority and the two international organizations ( fiscal and monetary) starting to put policies in order to reconstruction and reform the conditions.According ally, a commiss ion has been established called Strategic commission to reconstruction Iraq in 25 - 12 - 2003.The purpose of this commission is to remove the debts of Iraq by 80%, that would be done through three stages and for eight years.According to the totally absence of Iraq government, it was started to put fiscal porgramme called " evaluation of Iraq needs to reconstruction", It was announced in November 2003 in Paris and through Madrid conference for donors countries.During the period 2005 - 2007, the two international organizations have issued a strategy called " National development strategy in Iraq for the year 2005 - 2007" which was included numbers of objectives and policies.It was said , that those strategy didin ’ t taking the status of Iraq after changing into consideration. During that period and as a part of Iraq policies which have already put by the external sides and according to the decentralization in management, that suggested to develop the Governorates of Iraq , it was tried to discuss that with concentrating on Basra governorate as a model for study, therefore the hypothesis of the study Said " The un cleared determation for the National development strategy in Iraq for their objectives and policies and without taking into consideration for the security conditions, these of course will course will hinder the development process and reconstruction of Iraq. To fulfill this it was discussed through four chapter, and finally the suggestions and findings.

التخطيط المالي في المنظمات الصحية العراقية العامة رؤية علمية للخطوات والاجراءات

Author name: سوزان عبد اللطيف علي

Supervisor name: عبد الصاحب صالح عبد الصاحب

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: The researcher studied the operation of financial planning in health public Iraqi organizations (HPIO) ,the main organization studied is the ministry of health (MOH) in which its consider as the total administration level. Medical city,& Baghdad teaching hospital considered as the partial administration level (for the period of 2002 - 2005 A.C)This research is building upon three questions : Q1) Are there any particular scientific steps for the financial planning in the total administration level ? Q2) Are there any particular scientific steps for the financial planning in the partial administration level ? Q3) Is there any clear arrangement between the two levels ? ( in order to gain access revenues & the way of spending these revenues ). The theoretical value of the research shows that the financial planning is achieve according to the following steps : a) Goals of the organization. b) Forecasting C) Alternative revenue options. d) Evaluation of revenue options. e) Decision making. f) plans ( budgets). g) Implementing & follow up. The main results of the research are the following : The (HPIO) is functioning according non recorded goals except the year 2005 (a recorded goal has placed according to a political manner), the (HPIO) are functioning according to a short period planning (one year) without using the known ways of forecasting , the(HPIO) are lacking the Alternative revenue because they depend on governmental budgets , according to that the (HPIO) cannot Evaluate the Alternative revenue , making decision directed towards expenditure according to the governmental budgets chapters , budgets are prepared by financial planning department in the (MOH) , ) Implementing achieve by distribution of budgets on the medical departments , follow up is achieve to follow up all the above operations.Conclusion : the financial planning in (HPIO) are lacking the scientific steps, there is no arrangement between total & partial administration & there is centralization & subordinate

دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي : دراسة استطلاعية لاراء عينة من العاملين في مركز وزارة التعليم والبحث العلمي == The Role of Moral Intelligence In Achieving Organizational Commitment An Exploratory Study of The Opinions of A Sample of Employees In The Ministry of Higher Education And Scientific Research

Author name: سؤدد سعيد حمد

Supervisor name: اسماء طه نوري الشكرجي

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: يهدف البحث الى الوقوف على دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي عبر تحليل اثر ابعاد المتغير الاول في مستويات ابعاد المتغير الثاني، وقد حاول البحث عرض اطار نظري حديث لابرز ما قدمه الكتاب والمفكرون بشان المتغيرين المدروسين، ولاسيما ان المتغير المست | Research aims to identify the role of a moral intelligence in achieving regulatory compliance through the analysis of the effect of the dimensions of the first variable in the second variable dimensions, levels and has tried to find a modern theoretical framework to display highlighted his writers and intellectuals on the variables studied, particularly the independent variable of a moral intelligence as a new dawn in the fields of organizational behavior and human resources management and public administration in particular and in the right for the Organization in General, because the subject of relatively recent return appearances to the 1990s, and is still the focus of discovery and the difference between theorists, the dependent variable of organizational compliance has garnered widespread attention as a basic organizational outputs which play a major role in influencing organizational life, as well as coverage of the study on analytical framework of selected sample of employees in the Ministry of higher education and Scientific research (directors of sections and divisions, employees), the importance of levels both diagnosed variables (moral intelligence, regulatory compliance), answering a number of questions using the questionnaire as the main instrument of data collection including sample (200) and the data was processed using SPSS researcher has tested the relationship and influence between independent variable "moral intelligence" and "changing organizational commitment in the field of higher education, specifically in the center of the Ministry of higher education and scientific research.Among the conclusions reached that moral intelligence that contributes to the achievement of organizational commitment of employees through the three dimensions, the main recommendations are strengthening the ethical dimensions of intelligence in establishing regulatory compliance in the Ministry discussed.

التوجه الاستراتيجي للجامعات العراقية ودور مؤشرات الاداء القطاعي لديوان الرقابة المالية الاتحادي فيه : بحث ميداني == Strategic Orientation of Iraqi Universities And Sectoral Performance Indicators of Federal Board of Supreme Audit (Field Research)

Author name: سهير احمد محمد العزاوي

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: يركز موضوع البحث الحالي الى التعرف على مستوى التوجه الاستراتيجي الذي يعد حلقة مهمة وكبيرة في نجاح وتطوير المنظمات التعليمية(الجامعات) ومؤشرات الاداء القطاعي لديوان الرقابة المالية الاتحادي وانطلق البحث من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيق | The current research starts from two major assumptions, the first is the relationship of correlation and the second is influencing the relationship between research variables that (The strategic trends associated with sectoral performance indicators individually or in combination and the strategic trends affect in the sectoral performance indicators individually or in combination) The research problem in development of sectoral performance indicators adopted by the Federal Board of Supreme Audit for various sectors, the most important higher education sector, which has been selected to conduct this research.The strategic trends is an important part in the success and development of educational organizations (Universities) and through the questionnaire, which was prepared and select a sample from the Federal Board of Supreme Audit , working bodies in the Office of the Ministry of Education and Baghdad and Al - Nahrain universities. After using of necessary statistical tools to measure the research hypotheses based on the premise model, the research has reached a set of results the most important is the existence of a significance positive correlation between research variables and show the existence of effect relationships between research variables. The research found that the universities seek to keep pace with technological modernization and automation by introducing new ideas and the pursuit of excellence, through submitting scientific outputs and patents. It has been submitted a set of recommendations based on those results, including an increase to adapt to environmental changes by identifying the strengths, weaknesses, opportunities and threats and to identify the requirements of society and to work more to ensure the sustainability of the universities through the provision of better services to the beneficiaries.

تصميم الخدمة الصحية باستخدام اداة نشر وظيفة الجودة : دراسة مقارنة في دائرة مدينة الطب == Designing The Health Service By Using QFD Tool : A Comparative Study In The Department of Medical City

Author name: سهى جمال مولود البرزنجي

Supervisor name: غسان قاسم داود سلمان اللامي

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: تعد اداة نشر وظيفة الجودة احدى اهم ادوات الجودة المعاصرة، لما لها من اهمية كبيرة في التركيز على الزبون. وتهتم هذه الدراسة بالتطبيق المتقدم لهذه الاداة، والذي يستند الى التقييم التفصيلي للمستلزمات الرئيسة للمرضى بغية تحديد المتطلبات الفنية التي تحتاج الى ا | his publishing tool function quality one of the most important of Contemporary quality tools, because of its great importance to focus on the customer. Interested in this study, the application developed for this tool, which is based on a detailed assessment of the requirements key to patients in order to determine the technical requirements that need to pay greater attentionduring the process of designing the service and development, and from this point of view, the study sought to devote attention to application of advanced function deployment Quality (QFD) in the process of the design of public health care service.Have been identified basic requirements of the patients admitted to the hospitals surveyed (Specialized Surgeries and educational Baghdad hospital) belonging to the Department of Medical City in Baghdad, and technical requirements through personal interviews of patients have fallen asleep and doctors of various specializations, as well as checklists prepared for this purpose for the collection and analysis of information and data necessary for the application of this tool, in order to assess the degree of availability in each hospital versus Researched information on her rival at the hospital (private alrahebat hospital). Based on the results of the analysis checklists prepared an important tool for the purposes of this study was completed to determine the relationship between the requirements of the patient and the technical requirements (medical and therapeutic) within the matrices used to build the house of quality, and the results showed that the order of precedence of the technical requirements that need greater attention from the hospital to meet the needs (requirements patient) the most important, and then publish and find the best application for matrices houses all subsequent quality. The study publishing tool function quality (QFD) as an entrance that directs the attention of the hospital towards the design of an efficient service, as it was designed to measure service for hospitals and respondents compared to cases before the application (QFD) and beyond.The study summarized, among other conclusions, the most important superiority clear to educational Baghdad hospital, compared hospital Specialized Surgeries in the possibility of applying the publishing tool and job quality in terms of meeting the requirements of the patient, as well as the availability of supplies and technical aspects of the two hospitals mentioned, the weakness of the precise requirements of the patient is the reason that lies about the lack of match even if the relative between the patient and the hospitals surveyed , and has views of the hospital competitor (private alrahebat hospital) to meet the requirements of the patient than hospitals respondents indicating the superiority of quality at (private hospital), and concluded with several recommendations, among them work on the adoption application tools that will contribute to the improve the quality of health services, especially (QFD) tool, and the need to prepare practical measures just over, according to a blogger in the chart procedural of the current study, and the adoption of plans to improve the quality of medical and health services provided in hospitals in the Department of Medical City and to meet the needs of patients and the way that exceeds those provided by private hospitals.

تقييم استراتيجية ادارة السيولة في المصارف العراقية

Author name: سهام نعمة صخر

Supervisor name: اياد طاهر محمد الجبوري

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:

استخدام موازنة البرامج والاداء لتطوير موازنة المشاريع الاستثمارية : محافظة بغداد حالة دراسية == Using Budget And Performance Developing Investment Projects Budget : Baghdad Governorate - Case Study

Author name: سهام محمد سلمان

Supervisor name: عماد محمد علي عبد اللطيف العاني

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: بعد زيادة الصلاحيات والمسؤوليات للادارة المحلية وارتباطها في عدد من الوزارات والمديريات تتوجب احداث زيادة في التخصيصات والاعمال والمشاريع، من هنا وجوب تطوير الموازنة الاستثمارية لمحافظة بغداد بما يضمن تحسين مستوى العمل وزيادة القدرة على تقييم الاداء، وي | fter the increase in the powers and responsibilities of the local administration the association in a number of ministries and directorates entitled to the events of an increase in allocations and business ventures, from here should be the development of the investment budget for the province of Baghdad, to ensure the improvement of the level of work and increase the ability to assess performance, and is being done to find a new style in order to prepare the budget, but is the style of program budget and performance as this style of the features is to give an accurate picture of outputs And progress of the targets, particularly with regard to the allocation of investment projects it is necessary to follow the planning and fiscal policies to keep up with Jdidhomptkrh Hzhalttorat in order to implement its programs more accurately and rationalize expenditures and lower costs From here this study was to emphasize the need to apply the style of program budget and performance by dividing programs into activities, because this process helps to measure the cost of government activities and programs carried out by the local government in Baghdad implementation of projects shall be completed and find out the best use of resources efficiently and effectively and to rationalize spending financial order to achieve the set goals Most have exceeded this study, a group of Alasantajat including The use of budget items lead to a lack of monitoring and evaluation on the agenda of the projects that are accomplishing the province of Baghdad, and that if we continue this approach in planning and implementation will lead to the efficiency and effectiveness of the optimal use of resources in the completion of projects And that there is a need to implement programs and budget performance in implementation, as well as measuring labor productivity, which leads to the implementation of the work efficiently and effectively higher and lower costs The study concluded Mjmuahmn set of recommendations, including Adoption of indicators to evaluate the performance of work for both projects completed by Aladarhmahlah in Baghdad, as well as work under these indicators to determine the efficiency and effectiveness of the administration in executing projects and diagnose deviations and work on them, and the need to prepare internal reports about the activity of each project are accomplishing the measure of the volume of work، Measuring work efficiency, effectiveness index when setting speculative plan and during the actual accomplishment to achieve the proposed goals

توظيف الخوارزمية الوراثية في انشاء تصاميم القطاعات غير الكاملة المتزنة == Construction of Balanced Incomplete Blocks Design (B.I.B.D.) By Using Genetic Algorithms (G.A.)

Author name: سهام دنخا خوشابا

Supervisor name: كمال علوان خلف المشهداني

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:

بحث في الاسباب وراء انخفاض اسهم الشركات الزراعية العراقية المساهمة بعد عام 2003 مدخل ستراتيجي == Search In Behind The Decline In Shares of Iraqi Agricultural Joint - Stock Companies After 2003 Causes Strategic Entrance

Author name: سهام حسين سلطان

Supervisor name: لورنس يحيى صالح

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: ناقش هذا البحث في طياته اسباب هبوط اسعار اسهم الشركات الزراعية والصناعية واقتصر على عينة من الشركات الزراعية في القطاع الزراعي، وتكونت العينة من شركتين انموذجا، وتم جمع المعلومات والبيانات من خلال التقارير السنوية والنشرات الاسبوعية لسوق العراق للاوراق ا | This research has discussed the reasons of falling share prices of the agricultural and industrial joint stock companies, and this research was limited to a sample of agricultural enterprises in the agricultural sector and this sample consisted of two companies, the information and data has been collected from the annual reports and weekly bulletins of the Iraqi Stock Exchange, and Information from the sample research companies, a technique was used a descriptive analysis in the search of the causes of falling stock prices of these companies.The research pointed to the fundamental reasons that led to falling prices of agricultural and industrial joint stock companies as well as the abnormal circumstances which surrounding the agricultural and industrial sectors since the events of 2003 so far, a clear strategic plan in its goals has been used and it was a therapeutic strategy for agricultural and strategy for companies to circumvent industrial companies, and it emphasizes on the importance of the role of the government to support the industrial and agricultural sector by laws to protect Iraqi investment and the joint stock companies should concerned with the future and preparing for it.The research found many of the conclusions including raising the full support by the state from the industrial and agricultural joint stock companies which led to high production costs of the agricultural crops and industrial products, and the profits that have been gained by the joint stock companies considers a great importance from the point of view of shareholders as well as from the standpoint of Directors, therefore, it represents a key of common goal which the Directors should make efforts in order to achieve this goal and as well as the lack of commitment of accounting disclosure requirements by companies and the laws which issued by the Securities Commission.The research is ended with a set of recommendations.1 - State support to companies through the possibility of granting long - terms loans.2 - A company must distribute an annual profit target investor.3 - the obligation of companies to disclose accounting

دور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقـيق == The Role of Internal Control In Determining Methodology of Dealing With Audit Risks

Author name: سهاد صبيح فرج

Supervisor name: ثائر صبري محمود الغبان

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: استهدف البحث التعريف بدور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقيق، حيث بني البحث على فرضيتين هما : 1."ان تطبيق منهجية تدقيق علمية وعملية تاخذ في الحسبان ضرورة التعامل مع مخاطر التدقيق ومواجهتها، يخفض من تهديدات تلك المخاطر لعمل | The thesis aims at defining the role of the internal control in determining the methodology of handling the audit risks. The thesis is based on two hypotheses.1. "The methodology of practical and scientific audit which takes into account the necessity of handling and facing the audit risks helps to reduce the threats of these risks to the auditor's work".2. "The auditor's sound and appropriate assessment of the attitude of the management towards the proper design and fulfillment of the policies and procedures of the internal control helps him to draw the strategies of handling the entity - related audit risks".The researcher carries out the applicatory part of the thesis by using two approaches. The first is a questionnaire distributed on a sample auditors who work in the Supreme Audit Board and private audit bureaus. The questionnaire consists of two themes the total questions of which is seventy. The results of the questionnaire are analyzed according to the following statistical methods : weighted mean, standard deviation, coefficient of variation, chi - square, and factor analysis.The second approach is a field study conducted by the researcher in an Iraqi bank in which the internal control risks are assessed by using risk assessment matrix.A number of conclusions have been arrived at the most important of which are : 1. There is a general agreement about the necessity of taking into consideration the audit risks by the auditor.2. Audit risks assessment can help the auditor to carry out a number of tasks such as determining the size and the type of the audit evidence as well as the nature, time and range of the audit, anticipating the risks is to confront during the audit process and allotting enough time for carrying out the requirements of the audit effectively.3. Understanding the internal control in respect of the effectiveness of its design and fulfillment, is useful in assessing the audit risks and determining the audit strategies.4. The assessed level of the audit risks influences the determination of the nature, type and the amount of the required audit evidence.5. The auditors are fully aware of the importance of the internal control. However, it is noteworthy that most of the concentration and emphasis is laid on the traditional approach of the internal control which is based on the primary test and carrying out the commitment tests.6. The field study which has been conducted in an Iraqi bank clearly reveals the fact that there is a possibility of assessing internal control risks by means of control risks assessment matrix.The thesis is rounded off with a number of recommendations, the most important of which are : 1. The necessity of paying more attention to audit risks before and during the fulfillment of the audit process.2. Developing the capabilities of the auditors and acquainting them with the latest trends concerning the issues of internal control.3. Adopting the methodology outlined in the thesis to handle the following audit risks : • Risk - avoidance approach.• Readiness to risk - endurance approach.• Risk reduction approach.4. using control risks matrix as a helpful tool in outlining the control policies and procedures and linking them with audit objectives.