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توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب : بحث ميداني في دائرة ماء بغداد == Harnessing Innovative Solutions For Achieving Continuous Quality Improvement Requirements In Water Treatment Plants A Case Study of Continuous Quality Improvement In Baghdad Water Authority

Author name: حسين خضر احمد
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Municipal 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 البحث المعنون (توظيف الحلول الابداعية لتحقيق متطلبات التحسين المستمر للجودة في مشاريع مياه الشرب) الى توظيف مداخل التفكير الناقد والابداعي وادوات الحلول الابداعية للمشكلات, في التحسين المستمر للجودة, للمساعدة في انجاز العمليات التشغيلية بفاعلية في مش | This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority, as integration of those two approaches with investing in employee need of achievement and self - actualization is essential to improve drinking water quality. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done.Many statistical means and visual thinking promoting methods has been used to achieve research task, at first bar charts visual representation advantages was harnessed to compare the project main treatment processes for the years (2009 - 2014) to appoint weak points to avoid them, by harnessing (P - Chart) to evaluate chlorine and turbidity processes behavior that showed a weak performance in the year (2014), and as the chart shows that these two processes variation is within statistical control limits and follows the common variable law that is inherent to any production process, we went for harnessing Pareto analysis diagram to identify significance of all project business processes variation causes in order to appoint them as main causes in the fish bone diagram to identify root causes of water quality problem, and for accurate diagnosis of variations problems the (X bar - R ) chart has been applied as it shows : changes in the center of the process, which is seen mainly on the (X bar) chart ; changes in the variation between the subgroups of the process, which is seen mainly on the (R) chart.For achieving process incremental improvement by investing in human being natural characteristic of need for achievement, the (Individuals - Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains and by means of employees comprehensive participation, and by doing so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables : residual free chlorine ; turbidity. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, the results showed existence of these two variables in the project business procedural contexts, besides the existence of influence of the first research variable on the second, which was tested and confirmed in research hypotheses testing chapter, which showed beside that a statistical confirmation of the research quantitive improvement results. Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals - Moving Range) Chart technique, besides the necessity of establishing a new sub - department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority

التاثيرات المتبادلة بين السياستين النقدية والمالية وامكانية التنسيق بينهما لتحقيق الاستقرار في الاسعار : العراق حالة دراسية == Mutual Influences Between Monetary And Fiscal Policy And Possibility of Coordination Between Them To Achieve Stability In The Prices (Iraq Case Study)

Author name: حسين خالد حسين الصميدعي
Supervisor name: نهاد عبد الكريم احمد العبيدي
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 research assumes that the lack of coordination in the economy between monetary and fiscal policy will make the general level of prices in an unstable state.The research aims to clarify the objectives of coordination between monetary and fiscal policy, particularly since there are reciprocal influences between them this as well as the implications of the lack of coordination, In addition to the damages that may result in the economy, especially in developing countries such as Iraq as a case study.In order to briefing the subject of research, it has been divided into three chapters. Cares the first chapter of the theoretical framework for both monetary and fiscal policy and the interaction between them, and the second chapter dealt coordination and mutual influences for both policies, The third chapter addresses the coordination between monetary and fiscal policy in Iraq, Finally came the conclusions and recommendations reached by the researcher.The research concluded that the stability in the general level of prices, which is currently in Iraq was continuing because daily interventions of the Central Bank through currency auction. In addition Iraq has suffered since 2004 from weakness in the coordination process and until 2014, where a clear program is not available or formal framework for coordination in Iraq. But because of lower oil prices, the start of coordination between the central bank and the government to plug the budget deficit.Research has recommended that it should be both authorities agree on a common goal to achieve specific objectives for both the two policies and selecting the optimal mix that achieves this goal. Increase the credibility and transparency of the two policies through the increase in the effectiveness of the Central Bureau of Statistics, as well as the announcement of all important economic indicators. Continued the modern economy that every action taken by fiscal authority has implications on the monetary policy operations, And vice versa. Especially since the monetary and fiscal authorities have different targets led to the appearance of a conflict in the application of monetary and fiscal policy which would disappoint policies to achieve their objectives. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. So the modern economy cares very attention for coordination issues between monetary and fiscal policy where the need to effective coordination requires a sustainable and credible policies. In addition to the presence of another condition you must be met in coordination called the institutional and legal arrangements for coordination.Iraq needs to coordination between the monetary and fiscal authorities and institutional arrangements for this coordination more than other countries, especially after the modern trends pursued by the monetary and fiscal policy after 2003. Where both the two policies taken opposite directions, monetary policy has taken a deflationary policy but fiscal policy, it has taken an expansionary policy, which reduced the expansionary fiscal policy success rates and cost of monetary policy many financial costs. The importance of this research from the benefits to the economy of the coordination process, as it will make the two policies agree on common goals, which soften or eliminate current and future conflicts between the central bank and the government.In relation to the research problem is that the weakness in the coordination process creates a state of imbalance and economic instability, as both the two policies become incapable of achieving their objectives as required, in particular the stability in the general level of prices

تقييم السياسات المحاسبية لتطبيق مبدا الاعتراف بالايراد لعقود التامين المحلية في اطار معيار الابلاغ المالي الدولي (4)

Author name: حسين حوشان جار الله
Supervisor name: صفوان قصي عبد الحليم الطه
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: ان شركات التامين هي احدى القطاعات التي لها دور مهم في مختلف اقتصاديات العالم, الامر الذي ادى الى اهتمام مجلس معايير المحاسبة الدولية بموضوع المحاسبة في شركات التامين , وذلك من خلال اعداد معيار كامل تحدد من خلاله المعالم الاساسية التي يجب ان تحذوها شركات ا | Including that of the insurance companies is one of the sectors that have an important role in the various economies of the world, Me International Accounting Standards Board the issue of accountability of insurance companies, and through the development of full standard which it set out the basic parameters that must be Thdhuha insurance companies When making the process of recognition and measurement own contracts insurance, despite the obvious attention at the international level in the insurance contracts issued by insurance companies in terms of measurement and disclosure, but the standards and local accounting rules Council did not go towards the local base version until now resulting in the departure of local applications for international acceptance, in terms of providing information appropriate and useful, especially in the field of non - recognition of the financial statements revenue according to the international standard requirements (4) and draft proposed to develop it and on this basis Display researcher in his research subject (accounting policies, evaluation of the application of the principle of revenue recognition for local insurance contracts within the framework of IFRS (4)) It linked the importance of research of the importance of the application of the standard insurance contracts requirements IFRS4 being of modern accounting standards, which helps applied to enhance the work of insurance companies and improve their services and achieve the quality and transparency of the information provided by users on all aspects of insurance contracts, particularly the recognition of revenue, as research aims to : 1 - Statement of the way in which the economic unity under which the composition of the profits or losses of the risks through the development and investment as well as the customers account.2 - Statement on the nature and extent of the risks borne by the economic unity as a result of the issuance of insurance contracts.3 - study issued by domestic insurance companies and insurance contracts and analyze the accounting procedures used to have. To achieve the objectives Find the hypothesis that situation, that the adoption of IFRS (4) and the draft of the proposed development and other international practices and adapted for domestic purposes will contribute to the evaluation and development of standardized accounting system for insurance companies, and through this study, the researcher to a number of conclusions was the most important : 1 - The insurance contract under IFRS 4 Insurance contract is a contract whereby one of the parties accept (the insurance company) a significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for check uncertain future event falling (insured event of it ), which adversely affects the policyholder, and so the contract is not an insurance contract unless the mission transfer insurance risk, are significant insurance risk only if such insured event to lead the insurance company to pay an additional important benefits in any way was not.2 - The IFRS 4 makes a distinction between financial risk and risk insurance, as the insurance risk is the non - financial risk transferred from the contract holder to the insurance company, so that the contract, which displays the insurance company to financial risk without insurance risk is not an insurance contract.3 - The insurance company recognizes premiums earned income directly regardless of the delivery of services provided under the contract, and this is not consistent with the requirements of revenue recognition under IFRS 4, as Paragraph 56 of the draft standard that the insurance contract revenues must imagine the promised transfer of services from the insurance contract amount reflects the services provided.4 - Requires a standard financial reporting number (4) of the insurance company to disclose data that help users understand the amounts and timing of future cash flows from insurance contracts, with the physical impact and the degree of uncertainty surrounding them that afflict the amount of maturity and claim related to them, and lack of clarity as well as the disclosure of sensitive information relating to the profit and loss and property rights for the change in the effect of physical variables.One of the main recommendations of the study are : 1 - Recommending the adoption of the International Financial Reporting Standard No. (4) and interpretations and standards relevant to make the most in the field of accounting in the insurance companies.2 - The need for revenue recognition as stipulated in paragraph (56) of the draft standard terms of Paragraph 56 of the draft standard that the insurance contract revenues must visualize the promised transfer of services from the insurance contract amount reflects the services provided.3 - The need to direct Iraqi standards and accounting rules Council to issue a specialized standard on accounting for insurance as part of a standard financial reporting number (4) and draft amending it.

تحليل وقياس العلاقة بين اسعار النفط واسعار الصرف في دولة مختارة مع اشارة خاصة للعراق == Analyze And Measure The Relationship Between Oil Prices And Exchange Rates In Selected Countries With Special Mention To Iraq

Author name: حسين حسب الله علوان
Supervisor name: ايمان عبد خضير الغريباوي
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 relationship between oil price and exchange rate is important, especially in oil exporting countries. Because the fluctuations in oil price lead to instability of the revenue of oil exports, which leads to an improvement or decline in the net trade balance, as well as international reserves. In countries that adopted floating exchange rate regime, the improvement or decline in the net trade balance cause appreciation or depreciation in their currencies, while countries that depend fixed (or managed floating) exchange rate regime, the rise or fall in international reserves (as expected) lead to appreciation or depreciation in their currencies.This research discussed and analyzed the relationship between the oil prices and U.S. dollar exchange rate, as well as the relationship between the oil price and exchange rate in three oil - exporting countries (Algeria, Norway and Iraq), which adopts different exchange rate regimes. The unit root test, co - integration test, vector error correction model and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results were as follow : there is long run relationship between U.S. dollar exchange rate and oil price. The VECM and Granger causality test refer to dollar as ‎the explanatory variable (i.e. the dollar fluctuations lead the changes in oil price). Whereas there is no relationship between oil price and Algerian dinar exchange rate. but in Norway there is long run relationship between oil price and krone exchange rate, according to VECM and Granger causality test the oil price is the explanatory variable (i.e. the changes in oil price lead the fluctuations in krone exchange rate). In Iraq there is long run relationship between oil price and Iraqi dinar, Granger causality test refer to one direction causality run from oil price to Iraq dinar exchange rate (i.e. the changes in oil price lead the fluctuations in exchange rate). On other hand, VECM refer to two causality long run relationship (i.e. both oil price and exchange rate cause each other), the latter result is not accepted by the economic logic, because it is not possible the IQD affect the crude oil prices

تاثير اليات حوكمة الشركات في ممارسات التحفظ المحاسبي == The Effect of Mechanisms Corporate Governance In The Accounting Conservatism

Author name: حسين جليل محسن الموسوي
Supervisor name: بشرى عبد الوهاب محمد حسن الجواهري
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: يهدف هذا البحث الى الوقوف على طبيعة تاثير بعض اليات الحوكمة في ممارسات التحفظ المحاسبي لعينة من المصارف المدرجة اسهمها في سوق العراق للاوراق المالية وتحديد الالية الاكثر تاثيرا في ممارسات التحفظ المحاسبي. ولتحقيق هذا الهدف تم استعمال كل من الية ( حج | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. In light of the results recommended the search to : compel Iraqi companies listed on the Iraq Stock Exchange to disclose - I all relevant to the application of corporate governance and mechanisms of information. listed companies in the Iraq Stock Exchange on the continued practice - II of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision - making and what does not allow misleading users. III - listed shares in the market companies that the Board of Directors lineup include independent members with expertise and efficiency and strive to provide an audit committee has members independent and qualified and experienced financial and accounting know - how with set limits on rates of ownership and disclosure and follow - up property effectiveness and increase interest in the drafting of the report prepared by the auditor allowing the opportunity to demand more from the accounting reservation to limit the opportunistic behavior of management practices.

الفساد الاقتصادي واثاره على عملية التنمية الاقتصادية في البلدان النامية == Economic Corruption And Its Effects On Economic Development Processes of Developing Countries

Author name: حسين جابر عبد الحميد الخاقاني
Supervisor name: يحيى غني جاسم النجار
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: There are many economic issues that concern society at the local level and international level and which constitute a serious challenge to the peoples and governments, perhaps including the issue of corruption in all its forms and manifestations and effects, which now attracts the attention the issue of human society everywhere. It is simply exploiting public office for personal gain, and reflects the exploitation of aberrant behavior in the noble human values of justice and equality. Perhaps the importance of these values stem from the focus of divine religions and the situation on their relationship to human life, all peoples seek to achieve, and failure to achieve increase of injustice and poverty deepens and broadens social differences, and put right is misplaced, whichincreases the weight of life and the high cost of living.The term "corruption" was not known in the literature or the media before the final quarter of last century, but spread wide and its negative made him impose himself strongly in global forums, and that started the last decade of the last century until the issue of corruption became the focus of attention of researchers who studied forms of corruption The concepts and revealed about the bad effects at all levels including the economic level, complicated by the conference, which was established by the organizations and issued the right decisions at the level of global forums like the United Nations and the European Union and others, until now the foremost concern of each government is trying to instil confidence among the governed aspiring to good governance associated with low degree of corruption. Researchers have not agreed to define the concept of corruption or specific definition is due to a disagreement over any type of conduct that should be included or excluded from the concept of corruption, in addition to the different culture from one country to another, as well as laws and social mores that allow certain behaviors are considered corrupt in the eyes of the countries Other.With the rapid globalization and economic openness in the Nineties past, corruption has become the focus of global concern, those years have seen a growing recognition that addressing the phenomenon and discussed by policy makers and academics.Many of the studies discussed the issue of corruption has focused on noneconomic reasons for corruption, which causes social, legal, administrative, and suggested means of reducing corruption through a package of laws and anticorruption legislation and the application systems of good governance, either for reasons of economic corruption have been the lowest share of research and analysis. Despite the importance of non - economic causes of corruption, but the economic causes of great importance established by the facts in the form of slower economic growth and the erosion of available resources and deepening poverty situation, which requires due attention to this aspect.This research focuses on the economic effects of corruption through disclosure of the nature of corruption and clarifies concepts and factors of the spread and the impact on economic variables. Has been to rely on the extrapolation method, with emphasis on theoretical analysis based on the logic of economic theory, method and use descriptive analysis at hand and the mathematical technique and standard models, other times to clarify the relationship between corruption and macro - economic variables and come out of that relationship from the negative effects, using schemes and fees Illustrations and graphs and tables of data available. Using different sources of literature on this subject and issued by international institutions and organizations of the reports and working papers relating to corruption in both Arabic and English, in addition to the adoption of studies and articles for specialist researchers published in professional journals or posted on the websites of international organizations related.

انموذج مقترح لدور المحاسب الاداري في تنفيذ اليات حوكمة الشركات : دراسة ميدانية في عينة من الشركات الصناعية العراقية المختلطة == A Suggested Model For The Role of Management Accountant In Implementing Corporate Governance Mechanisms Field Study In Sample of Iraqi Mixed Industrial Companies

Author name: حسنين راغب طلب الشمري
Supervisor name: بشرى نجم عبد الله المشهداني
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: تهدف الدراسة الى تسليط الضوء على مفهوم حوكمة الشركات وتحديد ابعادها المحاسبية , ولاسيما ما يتصل بتطوير دور المحاسب الاداري من حيث الطبيعة والنطاق وكذلك موقعه في الهيكل التنظيمي في الشركات العراقية وبما ينسجم مع تنفيذ مبادئ واليات حوكمة الشركات في بيئة الا | This Study aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature ,scope and its location in the organizational structure in the Iraqi companies as to be complied with implementing the cooperate governance concepts and mechanisms in the Iraqi businesses environment. This study, has based to determining the governance mechanisms and management accountant role in conducting them in a sample of Iraqi industrial companies listed in the Iraqi stock exchange during the field visits for these companies and interviewing many heads, rather than analyzing the questionnaire prepared to achieve the study objective and it has been designed to survey the opinions of academics, experts, specialists and heads in the companies regarding the management accountant role (concerning the nature, scope and its location in the organizational structure) in achieving the cooperate governance mechanisms.The study has reached to several conclusions represented by the following : 1. The governing boards in the companies, sample of this study, aware to their responsibilities towards the stockholders and others of the stakeholders, but the actuality refers to a weakness in activate the governing board mechanism and requirements of conducting the tasks shouldered by their members in all companies, sample of the study, rather than a weakness in implementing other mechanisms of the cooperate governance.2. There is a clear shortage in the management accountant role in the companies, sample of the study, regarding to implement the governance mechanisms, whereas his role is limited to provide the financial information and consultations to the executive management and nothing else, rather than performing his role centrally according to the required information in terms of quantity, quality and format based on the models determined by the management. Also, there is no direct connection to communicate the information and consultations between management accountant and the executive management and other parties.This matter needs to develop the management accountant role in these companies complying with the governance mechanisms' implementation

تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية ISO31000 : 2009 في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية == Assessment The Risk Management In The Project According To International Standard (ISO31000 : 2009) In A Sample of Projects, Al - Mansour Contracting Construction

Author name: حسنين حميد شاكر الزبيدي
Supervisor name: ايثار عبد الهادي ال فيحان المعموري
General topic: Administration and Economics
Specific topic: Industrial Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمنت الدراسة الحالية (تقويم ادارة الخطر في المشروع على وفق المواصفة الدولية (ISO31000 : 2009) في عينة من مشاريع شركة المنصور العامة للمقاولات الانشائية)، اذ يعد موضوع انجاز المشاريع على وفق الميزانية والجدولة الزمنية وضمن متطلبات الجهة المستفيدة ومستوى ال | The study examined the current "Assessment the risk management in the project according to international standard (ISO31000 : 2009) in a sample of projects, Al - Mansour Contracting construction" , as is the subject of complete projects on budget and Scheduling and within the requirements of the beneficiary and the level of quality corresponding to the specifications of important topics that have a significant impact on the lack of lag and the slowdown in the completion of these projects. The essence of risk management in the project to anticipate needs and identify uncertainty which would threaten the process of achieving the objectives of the project from delays in delivery dates and cost overruns which causes the failure of the project itself and the lack of confidence in the project manager.We have embodied the problem of the study in the weakness of the adoption of the community studied and appointed researched to the trends of risk management of modern, including the International Standard (ISO 31000 : 2009) and Standard Australian / New Zealand (AS / NZS 4360 : 2004) may encounter a project many of the risks in the exercise of its activities, and vary the ability of projects to bear this risks according to their nature.The aim of the study to detect the level of risk management in the study population, and for this purpose, a questionnaire was used according to the Standard Australian / New Zealand (AS/NSZ4360 : 2004) for the diagnosis of risk management at the level of Al - Mansour Contracting Construction (study population). And have been adapted according to the ISO standard )ISO31000 : 2009) and the Iraqi environment, as applied to a sample of managers of the company's departments and the total of the sample (11) individual data were collected by questionnaire and field visits, interviews and used a number of statistical methods for data processing of the middle mean and the percentage, standard deviation and the severity of the answer for the purpose of description answers to the sample, with respect to construction three projects (study sample), has used a checklist to according to the terms of ISO standard (ISO31000 : 2009) in each of the (building project the province of Baghdad, and the project of establishing corridors of Ibn AL - Bitar hospital, and the project of establishing the role of judges / Karkh) and use the arithmetic mean weighted and the percentage of the extent of conformity for the diagnosis of the gap compared to reality, the actual implementation and documentation of requirements of international standard (ISO31000 : 2009), also used the matrix of probability and impact in order to determine the level of threats to the three projects (sample study) and prioritize those risks using technology Failure Mode & Effect Analysis.Was reached to a set of conclusions, including : 1. does not company's includes an independent function and specialized risk management essential role that the company faced in the implementation of their projects, and that the president is the executive sponsor for the management of risk and limited role in providing advice, support and increase awareness of the benefits of risk management.2. take the organizational culture in the company's position of neutrality in the desire to take risk or not to deal with him.3. weakness company's training on risk management and policy with regard to practices and procedures for management and afford, in spite of their need to understand the company's technical skills in the management of risk.The study concluded, among the most important recommendations : 1. the need to develop a new section entitled (risk management) is the primary activity of the various risks in an efficient and better able to anticipate fluctuations and rapid changes in the surrounding environment.2. requires the application of risk management actors need to instill a culture of risk management in the values and habits of members of the company and the willingness and ability to withstand various conditions to address them.3. The company must consider risks is an opportunity through which to achieve their goals and support creativity in achieving those goals.

تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة == Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries

Author name: حسنين حميد العبيدي
Supervisor name: نصيف جاسم الجبوري
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: تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability

بناء نموذج صفوف الانتظار باستخدام المقدرات الحصينة لقسم الباطنية / مستشفى بغداد التعليمي == Building Queuing Models Using Robust Estimators For The Department of Internal / Baghdad Teaching Hospital

Author name: حسنين حامد احمد الطائي
Supervisor name: مروان عبد الحميد عاشور
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان للشواذ الاثر الاكبر في عملية تقدير معلمات توزيعي الوصول والخدمة لنماذج صفوف الانتظار، عليه كان لابد من استعمال طريقة لاختبار هل ان هذه البيانات تحتوي على قيم شاذة ام لا، فجرى استعمال طريقة ( Tukey ) لهذا الغرض، وقد تبين ان هناك مشاهدات شاذة في مقدرات | As the Outliers greatest impact in the process of estimating the distribution of arrival and service parameters, it was necessary to use the method to test Are these data contain abnormal values or not, ran the use method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers, and have found that there are views abnormal ( outliers ) in the estimators of a distributed both arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of robust estimation methods ( Robust estimation methods ) be of the effectiveness and feasibility of giving robust estimator better than the estimated normal extracted function in a manner as possible the greatest normal ( Ordinary Maximum Likelihood estimation ) ( MLE ) , as was the use of the estimators of the greatest possible function weighted ( weighted Maximum Likelihood estimation ) ( WMLE ) in the estimation process, was the best estimate is the estimated robust existence of outliers that have had the greatest impact on the process of improving the efficiency of the performance of a queueing theory, which led to relieve pressure on the service system, which in turn reduces delays for patients.Robust queues models applied and their role in improving the performance of the Department of Health in Baghdad / city of Medicine / Baghdad Teaching Hospital / Advisory clinic esoteric. It was found that the views of extremist dramatically affect the outcome queue estimates of the distributional arrival and service which will reflect negatively on the measurements of the efficiency of performance indicators queuing system and therefore it leads to non - solid results because that way possible ( Robust Maximum Likelihood Estimation ) ( RMLE ) used in the process of estimating the parameters were the best way possible regular ( MLE ) , as the method used was able to find robust estimator good efficient and of great effectiveness and that processed data containing outliers in the sample.Through Applied study of data researcher found that the queue model was (M / M / C) : ( GD / ? / ?) at a rate of three doctors who represent a number of service channels and the size of the community, as well as the size of both unlimited system.The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.

خدمات الصيانة ودورها في جودة اداء خدمات المختبرات الصحية : دراسة ميدانية في مستشفى الكاظمية التعليمي في مدينة بغداد == Maintenance Services And Its Role In The Performance of Health Laboratories Services Quality A Field Study In Al - Kadhimiyah Teaching Hospital

Author name: حسن ياسر جابر الخيقاني
Supervisor name: غسان قاسم داود سلمان اللامي
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: تناول هذا البحث متغيرين رئيسيين وهما خدمات الصيانة والذي يمثل كمتغير مستقل (تفسيري)، وجودة خدمات المختبرات الصحية (المتمثلة بابعاد جودة الخدمة الخمسة الرئيسية) كمتغير معتمد (استجابي)، شكلت مقاييس الصيانة (متوسط الوقت بين عطلين، متوسط وقت التصليح، الاتاح | The current research is endeavored to investigate two main variable factors. The first of which is maintenance service (represented by measures of reliability engineering), which has been adopted by the current researcher as an independent variable (explanatory). The second is healthy laboratories service quality (represented by the five main dimensions of the service quality), which has been adopted by the current researcher as a dependent variable (responsive). The core of this research is concerned with the maintenance measures, namely : mean time between failures, mean time to repair, availability and failure rate and what extent they are connected to the main service quality dimensions (tangiblity, reliability, responsiveness, assurance and empathy) and if may effect them eventually. As regards the practical side of this research, it focuses on the maintenance reality in Kadhimiyah teaching hospital / Branch of teaching laboratories. Actually, the health sector is as vital as the industrial and the commercial ones; it is indispensable in countries' development. The maintenance data have been collected from (18) medical laboratories devices; (2) devices per lab. The four maintenance measures have been studied in nine laboratories which have been chosen randomly. As regards the medical service quality, it has been investigated via a questionnaire when data have been collected from (135) customers (patients). Those data have been processed by different statistical methods such as : mean, rates, standard deviation, coefficient of variation, correlation coefficient and regression. The current research aims to determine the relationship between the maintenance to medical devices service and the quality of medical service presented to citizens or (patients). The reasons behind this research are : firstly, the modern concept of the medical service quality in studies and researches. Secondly, investigating how effective the maintenance of service is, in terms of quality improvement and the perfect medical service presentation.This research adopts two main hypotheses which in turn, are subdivided into eight assumptions. The main ones are : (There is a correlation with statistical significance between the medical devices maintenance and the medical service quality) and (There is effect statistically signifigant between the medical devices maintenance and the medical service quality). The research has reached several conclusions regarding it's theoretical and practical sides as well as the investigated system. One important conclusion is that there are a connection relationship and influential relationship between the maintenance service presented to the labs and the medical service quality presented to the customers by labs. Accordingly, the current research has recommended several points

تاثير التحليل البيئي في المزيج التسويقي السياسي وادارة علاقات الناخب : دراسة استطلاعية لاراء عينة من اعضاء مجالس محافظات الفرات الاوسط == Environmental Analysis Effect On The Political Marketing Mix And Voter Relationships Management

Author name: حسين فلاح ورد ورش البدري
Supervisor name: انتصار عباس حمادي الدليمي | يوسف حجيم سلطان الطائي
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: تناول الدراسة الحالية موضوع تاثير التحليل البيئي في المزيج التسويقي السياسي وادارة علاقات الناخب ولقد استطلعت الدراسة اراء عينة من اعضاء مجالس محافظات الفرات الاوسط في العراق التي تضم خمس محافظات هي ( القادسية، بابل، النجف، كربلاء، المثنى ). اذ تحددت | This study deals with the effect of environmental analysis on political marketing mix and voter relationships management. The study had been done. The study had been done on a sample of a governorates councils of ( M. U ) in Iraq , which it involve (60) members they are distributed according to a group of demographic characteristics. And questionnaire had been depended on in the study as a tool to collect the data. And the two computer programs (SPSS) and (STATICA) had been used , to process the data and reach to the results which concern with computation of values of ( ratios , frequencies , means , and standard deviations ) as well as test the hypotheses of study , by computation , the values of the relationships of direct effect and indirect among the variables of study , and it’s significance of this relation ships. The study has tried to test a number of major and minor hypotheses related to the relation and regression among the variables of the study. So , the study has reached to several conclusions , such as there is significant effect of environmental analysis on political marketing mix , and there is significant effect of environmental analysis on voter relationships management by political marketing mix. And according to these conclusions , the study presents many suggestions which be useful tools , to the political parties (which are studied ) , either now or in the future

تقييم جدولة عملية تنفيذ مشروع تاهيل الشوارع في محافظة القادسية : بحث تطبيقي == Evaluation of Project Implementation Scheduling - Street Rehabilitation In Al - Qadisiya Governorate Field Research

Author name: حسن غازي جبار
Supervisor name: نادية لطفي عبد الوهاب الجنابي
General topic: Administration and Economics
Specific topic: Municipal 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 جدولة وتنفيذ مشروع تاهيل الشوارع في ناحية البدير / محافظة القادسية من حيث الوقت والكلفة لتحديد الانحرافات الحاصلة فيها واسبابها ان وجدت , مع اجراء مقارنة ما بين حجم المبالغ المخصصة للمشروع وماهي التكلفة الحقيقية له. وهل هنالك اه | This research aims to evaluate project scheduling & implementation of streets rehabilitation in Al - Budair City that Affiliated to Al - Qadisiyah Governorate , In terms of time and cost to determine the deviations occurring in the causes that they exist , With a comparison between the Scheduled cost size allocated to the project ,And what the real cost of it. And find whether there is wastage of financial assignments for the project or scarcity in those allocations, This project has been selected from among (12) projects ,Cus the project is one of the large, high - cost projects, the project includes Activities of the earthworks , mixed gravel (Sub - base) implementation as well as lay a base layer of (asphalt), applied research method was adopted in this research , using of Network analysis style (specifically the critical path method CPM), as the analysis process carried out through programs ( Ms Project and WinQSB), and compare the results with the technical prepared statement, and to clarify the differences between them, and the other practical side tools have been used in , were the interviews official documents and technical statements with the work progress as well as the tables of all laws and regulations relating to the implementation of government projects decades, this research reach phrase of conclusions of which was most municipal projects was delayed on the schedule specified for several reasons, most important of which is the lack of planning and good scheduling absence that fit with the increasing of projects numbers and diversity, as well as the use of traditional classic ways of scheduling , specially Gantt charts method, as a way essential in the planning and scheduling process ,research has recommended to motivate municipality institutions and government agencies and committees that prepare lists of projects, as well as executing and Contractors companies, using modern techniques and software project management, and control the time and cost in the planning and scheduling of projects, to ensure that no delay and delivered on time exist.

استعمال خوارزمية البحث المتناغم المركبة لحل مسالة التخصيص التربيعية مع تطبيق عملي == Using Combinatorial Harmony Search Algorithm For Solving Quadratic Assignment Problems With Practical Application

Author name: حسن عبد الستار ابراهيم
Supervisor name: عبد المنعم كاظم حمادي الشكري
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتضمن هذا البحث ثلاث مراحل اساسية المرحلة الاولى تضمنت دراسة موسعة لمسالة التخصيص التربيعية (Quadratic Assignment Problem) من حيث الصيغ وطرق الحل والحدود الدنيا لدالة الهدف وبعض التطبيقات المهمة للمسالة والمرحلة الثانية تتضمن بناء خوارزمية لحل المسالة , ا | This research includes three Basic phases the first phase included an extensive study of the Quadratic Assignment Problem (QAP) in the formulas and methods of solution and Lower Bound of objective function and some important applications of the Problem and the second phase includes construction of algorithm for solving the Problem, used Harmony Search algorithm in this research but added the improvement Procedures to increase the Performance of algorithm and speed up access to the optimal solution of the problem, The algorithm consists of two phases, the first phase will improve all the existing solutions in the Harmony Memory use some improvement measures is the property of Crossover used in genetic algorithm and also guided search to reduce the objective function, the second phase will depend on the Procedures of the Harmony search algorithm (HS) but using a new Improvise, The algorithm has proven its efficiency in solving the problem is resolved (15) standard problem from the special library of Quadratic Assignment Problem (QAPLIB), and compare the results with the local search algorithm (LS), Tabu search (TS), Simulated annealing (SA) after solving each problem (25) times and record the results of the algorithm shown open her with total access to the optimal solution (282) of the total (375) repetition of the test as the total reached the local search algorithm (2) Simulated annealing algorithm (117) and Tabu search algorithm is (174). The third phase of the research included the use of the (QAP) in the process of designing websites towers networks of the Ministry of Oil to connect the gas stations in Baghdad province to determine the main towers of the project where the use of the Combinational Harmony search algorithm in resolving the Problem after resolving the problem was determine the location of towers , sites first tower area (Yarmouk) as the second tower (Sadr City) and the third tower in the area (Karada) and fourth in the Tower (Adhamiya) and then use the Generalized Assignment model in distribution subsidiary turrets to The main tower and the new design of the towers the effectiveness of Quadratic Assignment problem in organizing sites.

النمو السكاني واثره في تجهيز الطاقة الكهربائية : دراسة حالة == Population Growth And Its Impact In Supplying Electric Power / Case Study

Author name: حسن شناوة صالح
Supervisor name: كامل كاظم بشير الكناني
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: تناول البحث اثر التوسع السكاني في مستوى تجهيز الطاقة الكهربائية وحصة الفرد الواحد منها.ولمعرفة هذا الاثر تم اختيار منطقة دراسة(المحلة 325في منطقة حي اور ) لتكون دراسة حالة في العاصمة بغداد في جانب الرصافة والتي تمتلك كثافة سكانية عالية.تم جمع بيانات اعدا | The research focuses on impact of Population expansion at the supplying power and Electric power per capita - in watt.this effect has been selected case study in Baghdad province, high Population density - Russafa Sector.Population Data sheet collected for period 1977 - 2015 depends on CSO - Central Statistical Organization - Iraq which implemented Population Census in 1977, 1987, 1997 &2009.Population Growth equation help researcher to know how many population will be next years. Unfortunately data was not available in detail about how many houses was in case study location.Another type of data sheet was collected that indicate how much watt was provided to study area, and the latter was not available in the standard unit that can I make conclusion and comparison, so it was necessary to make calculation to make data more clear to look and give indications.Google maps and photos was very necessary to know what demographics changes happened in study area. A 23% of study area lanes as spacemen have been studied to know the expansion in family houses during years from 1980 - 2013 , and that give indication about electric expansion depending on research Hypothesis that considered one family equal to one house so as to know the consumption.It was reached to the amount of energy deficit, which the MOE has to supply for the purpose of meeting the total demand for energy.For the purpose of giving value to the work methodology was revised strategic plan of the Ministry of Electricity Development Plan for the period (2010 - 2017) to see the possibility of achieving the desired goals based on the vision set.Finally the researcher put here some solutions as it deems appropriate and help solve the power crisis, depending on the growing demand affected by increasing population growth which based on research hypothesisIt was discussed in the last chapter to the conclusions and recommendations researcher believes its importance due to its high linked to research

العلاقة بين مكونات الطلب الكلي وتوزيع الدخل في العراق للمدة (1990 - 2014) == The Relationship Between The Aggregate Demandcomponents And Income Distribution In Iraq For The Period (1990 - 2014)

Author name: حسن خلف راضي
Supervisor name: فارس كريم بريهي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى اختبار العلاقة بين مكونات الطلب الكلي،وتوزيع الدخل في العراق للمدة (1990 - 2014) باستخدام بيانات السلسلة الزمنية بالاسعار الجارية وبالصيغة اللوغاريتمية، وامكانية الاجابة عن الاسئلة، هل انعكس توزيع الدخل في النمو الاقتصادي على واقع ا | This study aimed at testing the relationship between the components of aggregate demand and income distribution in Iraq for the period (1990 - 2014) using time series data at current prices and as logarithmic. It also aimed to answer the following questions : was the income distribution reflected on the reality of the rentier Iraqi economy? Were the aggregate demand components able to achieve the fair distribution of the income in the Iraqi economy? And was the growth achieved first or the distribution and the response exchange between them when tracking the time and quantitative path of the study variables? for the purpose of proving the study hypothesis which states that the relationship between the aggregate demand components and the income distribution in Iraq for the period (1990 - 2014) is weak. In addition, the study aimed at testing the relationship between the components of aggregate demand and economic growth in Iraq. The study also measures and analyzes the relationship between the expenditure and the economic growth and Gini index to measure the inequality in the distribution of income according to a family survey of the year 2012. Determining the reality of the of the aggregate demand components and the distribution of the growth benefits and their effect on the inequality in the incomes distribution in the Iraqi economy which is described as a rentier economy. The distribution of delay model (ARDL) was used. All the variables of the study were shown to be stable at first difference or at the level of some variables. The long and short - term equilibrium relationship (co - integration) between variables and test the causality of these variables was tested. Tests showed that governmental spending has positive impact in the short term and negative impact through long - term in the model that measures the relationship between aggregate demand components and economic growth. The individual spending was found to have a positive impact on the average income of the individuals for the short term because increasing spending leads to an increase in the economic growth. Negative impact in the average spending was found over the long term for economic growth. The Gini index for measuring the disparity in income distribution had no significant impact in the long term on the growth in the provinces of Iraq. The remaining variables included in the study were found to have no effect in the short - term economic growth, where the parameters of these variables were low and has no impact on the growth. The study recommended the diversification of income sources in Iraq

مقارنة فترة الثقة مع الفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل مع تـطبيق عملي == A Comparison of Confidence Interval With Bayesian Interval For The Linear Compination of Nest Factor Means (With Application)

Author name: حسام موفق صبري الدليمي
Supervisor name: اموري هادي كاظم الحسناوي
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: تعد دراسات المقارنة بين طرق تقدير المعلمات من الدراسات المهمة التي تاخذ حيزا واسعا في البحوث الاحصائية، لذلك تهدف هذه الدراسة الى اجراء مقارنة من خلال الفترات بين فترة الثقة والفترة البيزية للتركيبة الخطية لمتوسطات عامل التداخل في تصميم متداخل متزن لمرح | A Comparison studies among parameters estimation approaches are important studies that take a large space in statistical searches. So that the purpose of this study is to make a comparison through the intervals between the confidence interval and the Bayesian interval for linear combination of nest factor means in a two stage balanced nested design.The confidence interval was found by using an advance approach in inference called (Mixed Inference), and the Bayesian interval was found by using another approach in inference called (Bayesian Inference), then a comparison was happened between the two intervals (obviously the two kinds of inference).We apply this comparison on a real data experiment represent weights of vetch planet in (1998), and by using simulation. The results of the real data experiment and simulation shows an important conclusion which said that the confidence interval for linear combination of nest factor means is better than the Bayesian interval of the same linear combination for any suggestion confidence coefficient.Finally, An assumption study established to know the causes that leads to that important conclusion

تحليل التباين متعدد المتغيرات لتصميم القطع المنشقة - المنشقة == Multivariate Analysis of Varaince For Split - Split Plot Design

Author name: حسام عبد الرزاق رشيد البكري
Supervisor name: ظافر حسين رشيد النجار
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: This research work is a study of multivariate analysis of variance model (MANOVA) for the design of split - split plot to a complete randomized block. As it is an important method for determining whether the response variables are influenced with each other or in other words whether the correlation between the variables of a force such that it influence the decision taken concerning the applied hypothesis. When we don’t ignore the relationships which are created between the responses variables lead us to generalize the tests in the univariate analyses about the means of normal population to be changed to tests involving mean vectors responses taken from multivariate normal population. Ignoring the existing relationships between variables lead us to untrue conclusions, so in doing the (MANOVA) gives us a full picture of the experimental factors and their interaction in the experiment as a whole. The concentration on doing the (MANOVA) should not be at the expense of the study of the univariate analysis. So the research work involves the problem of heterogeneous in sub - sub plot variances, which is considered one of the important problems put forward by other researchers which may limit his work in special procedure. We are interested in solving this problem by using a univariate analysis procedure after splitting the error of sub - sub plot and then finding the standard deviation used in comparison testing between about the third factor (c). Then comparing them with the standard deviation used, if we assume the existence of homogeneity in variances of sub - sub plot.

تاثيــر التوجـــه الاســــتراتيجي فــي اداء المصارف العراقية الخاصة : بحث مقارن == The Impact of Strategic Orientation On The Performance of Iraqi Private Banks / Acomparative Research

Author name: حسام حمدان شونة
Supervisor name: علي موات الصيهود السوداني
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
Key words:
  • التوجه الريادي
  • التوجه نحو السوق
  • التوجه التفاعلي
  • بطاقة الاداء المتوازن
First pages:
Abstract: يهدف الباحث من خلال هذا البحث الى وضع جانب نظري للتوجه الاستراتيجي المركز على السوق في منظمات الاعمال من اجل تحسين ادائها الحالي والاداء المستقبلي من خلال استخدام التوجه الاستراتيجي بابعاده المتمثلة (التوجه الريادي،التوجه نحو السوق،التوجه التفاعلي) واســـ | OBjective researcher through this research to put my side of the strategic position on the market to go in business organizations in order to improve the current performance and future performance through the use of strategic orientation of deportation (Entrepreneurial Orientation, market Orientation, Interaction Orientation) And the use of scale (Balanced Scorecard) Bmnzawradtha four to measure its performance, has sought research to test a number of hypotheses main and branch - related relations link and relationships influence the research of variables (the strategic direction and performance), so to answer questions related to the problem of search, in particular questions basic (Are banks Iraqi special sample of the research has led strategic direction to achieve the best performance?, what the effect of the three strategic direction for its removal (leading orientation - market - oriented interactive - altuge) in the performance of the Iraqi Special) banks, And derives Find importance of being an inclusive framework "to test the impact of the strategic direction on the performance of banks, and to recognize the important role played by the first variable (strategic orientation) to influence the second variable (performance), the research aims to enable banks to enhance their ability to improve performance which is aimed at him through the development of a theoretical framework and strategic position on the market to go in business organizations and the diagnosis and interpretation of the nature of the correlations and effect between the strategic direction and performance of Iraqi banks research community and at the level of the dimensions. the researcher formulate a set of hypotheses was the most prominent of no significant moral correlation between strategic direction and performance, and there is a significant moral effect of the application of the strategic direction to improve performance. This research has been tested in the Iraqi banking sector represented by (Gulf) Commercial Bank and the Bank of Ashur International), and applied research on intentional sample of 85 managers and staff distributors in several administrative levels (Director, Department manager, branch manager, senior management staff) and use the search questionnaire head for the collection of data and information tool as well as personal interviews program and some private banks and annual reports, as well as the researcher used some statistical methods which (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation analysis, and analysis of simple regression, financial ratios) The research has come to a set of conclusions was the most important, the presence of correlation and the relationship of positive influence strategic direction of the three for its removal in the performance of Iraqi private banks, the research community, and the dimensions of the strategic direction has sparked mixed on the performance of banks research sample, it is found that the impact of the pioneering trend in priority first, interactive approach in the second priority, and market - oriented in the third priority. Also found there are high positive correlation between the strategic direction (in general) and the performance of the banking banks sample section, also showed the results of descriptive analysis (general rate) to keep the strategic direction, Gulf Commercial Bank and the Bank of UNESCO's International achieved high adoption of the strength of the vertebrae search variables implying the absorption of the surveyed banks the importance of the strategic direction of all dimensions, "which will reflect positively on its performance.Based on the findings of the research results has developed a set of recommendations was the most important. Increase the interest of the Iraqi private banks, the research community strategic direction because of its direct impact on the performance of banks and the success of its business, the need for the departments of the surveyed banks to benefit from positive relations through the preparation of future plans and determine the long - term objectives to be achieved by exploiting the opportunities available to them, and exploiting the internal potential and its impact on the banking performance, as well as conduct in - depth studies to find out the reasons for the negative impact of the move towards the market in the performance of the surveyed banks and processed increases the efficiency of its interaction with the perspectives of the other balanced Scorecard, the need for the surveyed banks to adopt the use of balanced performance Bmnzawradtha the four card being a system of "comprehensive and integrated "to measure its performance.

معوقات التنمية الاقتصادية في العراق بعد عام 2003 بحث تحليلي مقارن في ضوء معطيات التجربة الماليزية == Impediments of Economic Development In Iraq After 2003, A Comparative Analysis of The Malaysian Experience

Author name: حامد رحيم جناني
Supervisor name: لورنس يحيى صالح
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: ان الاقتصاد يشكل حجر الاساس في بناء كيان الدولة، وعامل اساس في صناعة الاستقرار العام كونه يمثل بنية تحتية يساهم في صناعة القيم الاجتماعية السائدة وشكل الدولة السياسي،وبذات الوقت ان الاصلاح الاقتصادي وتحقيق التنمية هو نتيجة طبيعية للدولة المتماسكة الحديثة | Economy is the foundation stone of the state and an important factor in the stability of the state. It is an essential factor in the formation of the prevailing social values and the policy of the state At the same time, economic reform is the product of a cohesive modern state.That means that economy is a cause and an effect. Economy plays a major role in Iraq, which is suffering from a difficult and exceptional circumstances because of the lack of balance between the elements of economic development and its economy. The necessary condition to achieve development is the diagnosis of the obstacles that prevent the development and study of international experience in a country has achieved development. This requires a study of the concept of economic development and take advantage of intellectual development at the level of modernity. Then the Obstacles of the development are analyzed comprehensively. After that the ways to achieve the development of the Iraqi economy are showed because the Iraqi economy has important ingredients and opportunities that make it capable of achieving development. In order to achieve the above, we should follow the induction in Iraq and the elicitation to clarify the experience of Malaysia for achieving economic development The Malaysian circumstances before development were similar to the current Iraqi circumstances. Consensual democracy is the reason of the political struggles in Iraq as well as the reality of the situation explains there is an inverse relationship between oil's revenues and achieving development in Iraq because of the dominance of government on the economy and the emergence of Dutch disease The decision - makers' will and ability should be available at the level of development that coupled with the strategic economic planning

استخدام اسلوب بيز التجريبي في تقدير معلمات انموذج الانحدار الخطي == Using Empirical Bayes Approach For Estimating Parameters In A Linear Regression Model

Author name: حازم منصور كوركيس عربو
Supervisor name: اموري هادي كاظم الحسناوي
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:
Abstract: The primary purpose of our thesis is to assess the importance of using empirical Bayes approach in regression analysis. At the first some empirical Bayes techniques in point estimation are considered. It is well known that in point estimation with a squared error loss function the Bayes estimator is the posterior mean. In the empirical Bayes approach we must construct a consistent sequence of estimators for this posterior mean using past experience. This construction is done for three general families of distributions. New estimators for the parameters in the simple orthogonal linear regression model are presented using not only the usual random sample of observations but also past experience in the form of previous estimators of parameters in similar but independent situations. The regression parameters are considered to be random variables. Bayes estimators are given for a squared error loss function. Even though the prior density of the parameter is unknown the Bayes estimator can be written in terms of the marginal density of sufficient statistic. This marginal density can be estimated empirically , thus forming the empirical Bayes estimator. Empirical Bayes estimators for the parameters in the general linear regression model are presented. These estimators by pass exact knowledge of the prior distribution of parameters by means of supplementary informations from similar independent experiments. The case in which the error variance is unknown and may vary from one experiment to the next is included. Some basic concepts in shrinkage estimators are introduced. The definition of multicolinearity as the existence of near linear relationships among the independent variables is given. Effects of multicolinearity on estimated regression coefficients are explained. Sources of multicolinearity and methods of detecting multicolinerity are presented. The method of ridge regression is given as one of several methods that have been proposed to remedy multicolinearity problems by modifying the method of least squares to allow biased estimators of the regression coefficients. The technique of ridge regression first proposed by Hoerl and Kennard has become a popular tool for data analysts faced with a high degree of multicolinearity in their data. Ridge solution properties and methods for choosing the ridge parameter are presented. The first method is graphical applied by using graphical display called 'ridge trace' the second method is the iterative method proposed by Hoerl and Kennard. The equivalence of ridge regression estimator with Bayers estimator is proved. Bayesian methods are employed for choosing the ridge parameter. An empirical Bayes estimator of the ridge parameter is presented. An empirical Bayes estimator of the ridge parameter which result in minimax ridge regression estimator under strawderman's loss function (formula 2.81) is also presented. By minimax estimator we mean an estimator which is uniformly better than the least square estimator in terms of risk. In the practical part of the thesis we apply ridge regression analysis to the set of actual data suffer from multicolinearity. Three methods are employed to determine the value of the ridge parameter. Comparisons between the three methods are made on the basis of various statistics that might go into the choice of the ridge parameter. According to these comparisons we conclude that the value of the ridge parameter obtained by using empirical Bayes approach (formula 2.78) is better than the other two methods. Ridge analysis is repeated for another set of experimental data obtained by constraint simulation. The same conclusion is obtained when the dependent variable is any one of the variables Y2 ,..... Y6.

توافق نظرية القيود والتحسين المستمر (كايزن) وانعكاسه على التكلفة والانجاز == Compatibility Between Theory of Constraints And The Continuous Improvement (Kaizen) And Reversing It On Cost And Throughput

Author name: حازم عبد عزيز الغرباوي
Supervisor name: نصيف جاسم الجبوري
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: نتيجة التغيرات التي شهدتها بيئة التصنيع الحديث وما ترتب عن ذلك من احداث المزيد من التطورات في اساليب وتكنلوجيا الانتاج، الامر الذي يتطلب ضرورة تطوير الطرائق والاساليب الادارية بالشكل الذي يتناغم مع ما تطرحه بيئة التصنيع الحديث، وبناء على ذلك جاءت الدراسة | As a result of changes in the modern manufacturing environment and the consequential events further developments in methods and technology of production, which requires the need to develop methods and management techniques manner that is consistent with what posed by modern manufacturing environment, and therefore came the study to review Philosophy and ideas of both theory constraints (TOC) and continuous improvement (Kaizen), with the synergies between them, and a statement as to ensure economic units maximize the efficient use of available resources. Focused on the problem format question : Is that the application of the Theory of Constraints (TOC) in light of the use of continuous improvement (Kaizen) leads to solve the bottlenecks next to exploit the best use of resources and thus reduce costs and maximize achievement ?, Hence spawned the idea for the study of an integration of the Theory of Constraints (TOC) and continuous improvement (Kaizen), and integration here does not mean to get into a mismatch, but should they get to the level of compatibility between them through a flexible base shared by the founding objectives of the study variables. So came the study in order to achieve the main goal of that : "the study and analysis of the possibility of achieving consensus among all of the Theory of Constraints (TOC) and continuous improvement (Kaizen) and to highlight the impact of this agreement in the areas of cost reduction and maximizing achievement," In order to achieve this goal has to be the pursuit of other sub - objectives are as follows : ? assess the efficiency of the Theory of Constraints in the identification and management of production processes restrictions on the short - term.? study the ability of continuous improvement (Kaizen) in resolving bottlenecks and then make a real additions in the area of cost reduction.? study the feasibility of the theory of constraints in the rationalization of operating decisions standards, through the use of information generated by accounting achievement in choosing the optimal mix of productive, and the impact on Increase Throughput. In order to achieve the objectives of the study has been applied in the field in Wasit State Company for Textile Industries, knitting factory, Department of socks, because the study was based on the descriptive and analytical experimental method to prove the hypothesis, while the study of temporal boundaries extended period ,(1/1/2014 - 1/7/2014). The study found a set of conclusions in part, theoretical and practical, and most important : it is futile to apply the Theory of Constraints (TOC) form a single, but it should be applied orthoses one of modern management methods, which include Total Quality Management (TQM), the value VE Engineering)), cost based on activities (ABC), continuous improvement (Kaizen), and in line with the visions and strategies of economic units. The most important thing recommended by the study of studies and research future that are joining the Theory of Constraints (TOC) with a cost management methods, which include process re - BPR Engineering)), cost entrance on the basis of activities (ABC), the entrance of Value Engineering (EV), and the application in a lab Department of knitting socks and the extent of the feasibility of what is proposed format via the conclusion of this study regarding the cancellation or merge knitting stage as the activity is not necessary.

القيمة المضافة للمعرفة في ظل تداؤبية العلاقة بين المورد المعرفي وتكنولوجيا المعلومات : بحث ميداني مقارن في بعض المصارف الاهلية العراقية == Knowledge Value Added Under The Relationship Synergistic Between Knowledge Resource And Information Technology Comparative Field Research In Some of The Iraqi Private Banks

Author name: حاتم علي عبد الله الحمداني
Supervisor name: صلاح الدين عواد كريم الكبيسي
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
Key words:
  • المورد المعرفي، تكنولوجيا المعلومات
  • القيمة المضافة للمعرفة
  • سلسلة قيمة المعرفة
  • مقدرات المورد المعرفي
  • امكانات تكنولوجيا المعلومات
  • نموذج خلق المعرفة
First pages:
Abstract: تضمن البحث تكوين تصورات واضحة حول القيمة المضافة للمعرفة من خلال تداؤبية العلاقة بين المورد المعرفي الاساس في هذه القيمة وتكنولوجيا المعلومات كاداة مساعدة في تحقيقها استنادا الى طروحات(Nonaka et al,1996)، في محاولة لتعميم النظرية وامكانية تطبيقها في البي | The present research tries to create a clear perceptions on Knowledge Value added through the Synergetic relationship between the fundamental Knowledge resource in this value and information technology as a tool to assist in their investigation, based to the proposals of (Nonaka et al, 1996), who tried to generalize this theory and apply it in the Iraqi environment, therefore, this research is a start from the research dilemma to bridge the Knowledge gap between the existing intellectual reviews and the possibilities of its applications, it aims to identify the Knowledge resource Competencies and information technology Capabilities and their impact through the Synergetic relationship to achieve the Knowledge value added. The present research is basically on the deductive approach driving from the subjectivism philosophy to deriving it's Hypotheses from the theoretical framework, then trying to test it through statistical and knowledge means in order to verify the objectivity through : first, analytical survey for (114) managers working in three private banks (Middle East, Trade Gulf and North) to verify the availability of Knowledge value added by using statistical means and comparison between them. Second, based on the Knowledge value added methodology which proposed by (Housel & Bell, 2001) to support the first tool and make a comparisons among the three private banks which was supported by the coefficient of creating intellectual value by knowledge means, this was based on Simi - structured interviews with (15) managers to identify the learning times, further, to know the ration of completion the banks processes through the information technology.The results of the present research are supporting all the propose hypothesis based on the experimental level except sixth hypothesis that dealt with finding the significant differences between the research sample banks, and the content analysis which been proofed through it that the Gulf Bank was superior based on return on Knowledge and the coefficient of creating the intellectual value, second and third placed were for Middle East bank and North bank respectively, in spite of the absence of significant differences between them as test (One way ANOVA). Based on the results we can recommend using the Knowledge as platform in the banks working environment and take advantage of the Competencies of its knowledge resource, then the research was closed by many suggested future studies.

تعزيز فاعلية نظام موازنة البرامج والاداء باطار نظريات ادارة الوقت == Enhance The Effectiveness of Programs And Performance System In Theories of Time Management Framework

Author name: جوان جاسم خضير العبيدي
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: يهدف البحث الى دراسة مفهوم موازنة البرامج والاداء وتحليل ابرز النقاط التي تبنى عليها هذه الموازنة وبيان فائدتها وفاعليتها في فرض الرقابة على الانفاق الحكومي، وكذلك تسليط الضوء على مفهوم ادارة الوقت وبيان النظريات التي تبنى عليها هذه الادارة وبيان دور ادار | The research aims to study the concept of budget programs, performance and analysis the most highlight points that the budget depends on, also state its usefulness and effectiveness in the imposition of controls on government expenditures, as well as explain the concept of time management and explain theories the administration depends on also explain the time management roles with its theories and styles it offer when mixed with the programs and budget performance and it will lead to enhance control over government expenditures as well as assist in determining accurate estimates.The research achieve these goals through the following premiere hypothesis to enhance the effectiveness of control on government expenditure by depending on budget programs, performance framed by time management theories.This study has reached a set of conclusions we will mention the most important : 1 - Managers and officials in response to application programs and budget performance and enhance it with priority theories to manage time which enables the software to prepare estimates being known for managers that helps control government expenditures, it is then verified statement of planned targets achievements.2 - Budget programs and performance has a role in time loss reduction by identifying programs and timetables for the implementation of each program within the budget.The study has find the following : a - The need to adopt budget programs and performance by the ministry of finance - General Accounting Department in the preparation of state budget because it based on scientific and practical foundations in preparing estimates which will help to achieve future programs and imposition controls on government expenditures.b - The need to adopt priority theories by time managing in programs arrangement, also arrange activities in the program according to priority and importance which lead to the allocation of resources for chosen programs and then allocation the needed time to implement all the programs that helps in estimate expenditures for every program which helps in impose controls on government expenditures

مقارنة بعض طرائق التقدير اللا معلمية لنموذج الانحدار التجميعي المجزا باستعمال المحاكاة مع التطبيق == A Comparison of Some Nonparametric Estimation Methods of An Additive Quantile Regression Model Using Simulation With Application

Author name: جنان عبد الله عنبر
Supervisor name: دجلة ابراهيم مهدي العزاوي
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 استعمال النماذج المعلمية يتطلب توافر معلومات كافية عن الظاهرة المدروسة مع معرفة المجتمع الذي سحبت منه العينة وان تكون معلماته معرفة لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثين الى البحث عن نماذج ا | Using of the parametric models requires a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models, so too many considerations have been made for the Nonparametric Regression, in the last years. The main reason of that was the researchers’ belief that pure parametric methods for estimating the regression curve have shortage with the flexibility needed for data analysis - especially the quantitative data - . With the progress made in computers, in both hardware and software, it has become possible to develop many of Nonparametric Regression Methods including the "Quantile Methods". In spite of that, the researcher see the most of papers and articles concern univariate case, where the researchers about bivariate case still with limited. In the other hand, the researches extension to multivariate case nonexistent in Iraq - in the scope of researcher’s knowledge - , which gives an extremely importance for the aim of this study, to bring attention for alternative methods or modified methods that can be efficient ones to improve the currently methods. Thus, the most important purpose of the research, is the use of Tow - Stages method, which helps the researchers to compute Nonparametric estimators for the components of Nonparametric models to avoid the curse of dimensionality.It divideds the components to set of points called "Quantiles" , then estimates the quantile function by one of the quantile methods we explained in this research, ( Marginal Integration, Backfitting, and Tow - Stages ). The simulation has been designed for the illustrated models and it has been checked about the estimation methods performance by using the Absolute Deviation Error (ADE) criterion, then compute the Average Absolute Deviation Error (AADE). From noticing the simulation results, it was shown that the best estimator was Tow - stages estimator in case of high correlation and / or high dimensions. To achieve the purpose of this research, the study has been divided into five chapters. Chapter one, consists of an introduction, the aim of the thesis under research, and a literature survey. Chapter two covers the parametric regression quantile estimation. While Chapter three devoted for Nonparametric estimations methods. Chapter four devoted for Simulation experiments and practical experiment with real data. Finally, Chapter five comprises the conclusions and suggestions that the research has recommended.
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