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استعمال الخوارزمية المهجنة انجل في حل نماذج حقيبة الظهر في الشركة العامة للسكك الحديد == Using Hybrid Algorithm Angel To Solving The Models of Knapsack P In The General Company For Railways

Author name: ايمان حسن هادي الزبيدي
Supervisor name: عدنان شمخي جابر
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: تعد مسالة حقيبة الظهر (Knapsack problem) من مسائل الامثلية المركبة (COP) (مسائل تمتلك كما هائلا من الحلول البديله) ,ولما لها من اهمية من جميع الجوانب فيما يتعلق بخاصية الاستغلال الامثل للعناصر المحمولة بها ,اذ تم في هذا البحث دراسة مسالة حقيبة الظهر من | The problem of Knapsack (Knapsack problem) of the fitness problem composite (COP) (problem possess a tremendous amount of alternative solutions), and because of their importance in all aspects with regard to feature the best use of phones out of the elements, as it has been in this research study the issue of Knapsack in terms of models and methods and their applications to solve their importance and their uses in the broad economic aspects of being a help to maximize returns through optimal choice for portable goods that achieve the highest possible profit. As the issue and Knapsack (KP) belong to the complexity of the problem of the type (NP - - Complete) and does not possess the polynomial time algorithm was used meta heuristic algorithm solution because these algorithms possess speed of implementation and also the ability to access good solutions in a reasonable time, as was the use of hybrid algorithm (ANGEL) consisting of three meta heuristic algorithms to resolve the matter (optimize ant colonies algorithm (ACO) local search procedure (LS) and the genetic algorithm (GA)). The first stage is the use of ant colonies optimization in building a set of solutions and then improves them through local search and then using genetic algorithm considering society resulting from the previous stage is the first community of genetic algorithm. Hybrid algorithm proved (ANGEL) speed and proficiency in access to good solutions when compared with Simulated Annealing algorithm (Simulated Annealing) genetic algorithm (Genetic Algorithm) after solving (10) problems randomly generated test different sizes (50 - 1000) and the average earnings when using hybrid algorithm (ANGEL) (23878.6) while Simulated Annealing algorithm (Simulated Annealing) (1603.257) genetic algorithm (Genetic Algorithm) (15555.64), The average time spent for hybrid algorithm (ANGEL) (726.908) seconds, while the time it takes to both algorithm (Simulated Annealing algorithm and genetic algorithm) respectively is (21953.25) (39432) again, and the results were also compared with a hybrid algorithm of conventional roads branching algorithm and seized (Branch and Bound) in terms of the time it takes to reach an optimal solution, where the average time year hybrid algorithm (ANGEL) (726.908) seconds while branching and selection algorithm (23582.98) again and finally use issue in maximizing the proceeds of public company To Iraqi railways amounted to gross profit (31,193,349).

استخدام التحليل العنقودي في تصنيف القرى المنتجة للمحاصيل الشتوية في العراق للفترة من 2005 - 2014 == The Use of Cluster Analysis To Classify Villages Producing Winter Crops In Iraq For The Period From 2005 - 2014

Author name: ايمان احمد ياسين
Supervisor name: لقاء علي محمد العلوي
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد القطاع الزراعي من القطاعات الاقتصادية المهمة والتي تسهم وبدور كبير في تحقيق التنمية الاقتصادية والاكتفاء الذاتي في البلدان النامية والمتقدمة على حد سواء. كذلك تسهم في تكوين الناتج المحلي الاجمالي للبلدان النامية. لذا ولاهمية هذا القطاع الحيوي فقد تط | The agricultural sector of the important economic sectors that contribute to the large role in achieving economic development and self - sufficiency in developing and developed countries alike. As well as contribute to the formation of the gross domestic product of developing countries. So to the importance of this vital sector has dealt with the subject of classification producing provinces for wheat and barley crops, This research aims to study the problem of classification producing provinces for wheat and barley crops in Iraq except Kurdistan region for the year 2005 and 2014 and the statement of the most productive agricultural provinces of both crops winter The importance of this the problem is that to study the basic winter field crops in Iraq which are represented by wheat and barley, that occupy a prominent place for food security for both producers and consumers in Iraq I have been using cluster analysis and analysis of variance two way in data analysis and use as well as in the classification of producing provinces for wheat and barley crops based on clusters extracted from analysis and research found a number of results to reach a state of clustering between some provinces according to the homogeneity of winning them according to the average yields dunum of the total area and also depending on the style of the bilateral variation, which helps in the moral values and the test that caused this moral knowledge analysis for the period from 2005 - 2014. The software used is the statistical package SPSS program.

مقارنة بين اختبار (Gold feld Quandt) الحصين مع اختبارات اخرى للكشف عن عدم تجانس التباين بوجود القيم الشاذة == A Comparison of The Test (Gold Feld Quandt) Modified With Other Tests To Detection The Presence of Heterogeneity of Variance of Outliers Values

Author name: ايلاف بهاء علوان
Supervisor name: محمود مهدي حسن البياتي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان مشكلة عدم تجانس التباينات في حالة وجود القيم الشاذة لها جانبان الاول : هو كيفية تعامل الاختبارات مع مشكلة عدم تجانس التباينات في حالة وجود القيم الشاذة بالنسبة لانموذج الانحدار الخطي المتعدد حيث نلاحظ ان الاختبارات الاعتيادية (الكلاسيكية ) تعاني من مشا | The problem heterogeneity in the case of the presence of outlier values has two important sides. The first is how to handle the test, which have the problem of lack of heterogeneity in the case of outlier values for the multivariate linear regression model where we notice that the usual tests (the classical) have the problems in the results, and the results obtained will be inaccurate and misleading. Therefore, these will be unreliable results, so it is necessary to use other tests to substitute the regular tests, they will work in the same way of normal teste in the absence of the problem of heterogeneity and they are called robust tests. These tests are Modified GoldfieldQuant, Modified Bayes, and Modified levene. Different percentages of data were cut which are (10% , 25% , 40%) assuming normal distribution of data. A comparison was made of the mentioned tests by using soft ware power of the test of Monte Carlo Simalation then detect the best test by force standard where Bayes robust was the best test for detecting the problem of heterogeneity in the presence of outlier valuesand gave reliable results. In the second side, Box plot was used for the detection of outlier values in real data. As for the practical side, data from the agriculture and cultivation of planning and follow - up / meteorological center were collected and used in this study on the four variables for the year 2013 - 2014 and the variables are : Raining rate (y).Air pressure (x_1).Temperature rate (x_2).Humidity rate (x_3).

تصميم نظام رياضي ديناميكي لا خطي باستخدام الشبكات العصبية (NARMAX) لاغراض تحليلية وتنبؤية لنشاط المبيعات في شركة كهرباء بغداد == Designing A Non - Linear Mathematical Dynamic System By Using The Neural Network (NARMAX) For Analyzing And Forecasting For The Sales Activity In Baghdad Electricity Company

Author name: ايفان علاء ناظم الشيخلي
Supervisor name: محمد علي الكيلاني
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: استخدمت نماذج الشبكات العصبية الاصطناعية ((Artificial Neural Network Models )) لنمذجة نظام رياضي ديناميكي لا خطي متكامل يعكس الواقع العملي لنشاط المبيعات والذي يتضمن عمليات التحليل والتقييم والتحكم والتنبؤ بالطاقة المستلمة والطاقة المباعة والنقد المستل | The Artificial Neural Network Models has been used to model a perfect non - linear mathematical dynamic system which reflects the practical state of affairs for the sales activity which includes analyzing, appreciationon, controlling and prediction for the received power, sold power and the received cash of money for the sales activity in the Company of Baghdad Electricity Distribution.

برامج التدريب لموظفي مجلس محافظة بغداد : دراسة تقويمية == Training of Programs of Baghdad Provincial Council Employees Evaluation Study

Author name: ايسر مرتضى ناصر نصر الله
Supervisor name: غني دحام تناي الزبيدي
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: The purpose of this research is to highlight the level of training programs in the Baghdad Provincial Council and the extent of achievement of the objectives of the updated them and match them with the skills of employees, as well as achieve a number of cognitive and practical goals that highlight the role of training in the development of human resources , and to identify obstacles and problems Encountered in the implement of skills and knowledge gained.The most problem Find the weakness of experience and skills of the employees in Baghdad Provincial Council as a result of not to seek to provide an advanced training programs with the apparent absence of results of the evaluation of those programs as well as the existence of obstacles and problems faced by many.And it adopted the checklist as a tool to collect data and information related to research , as well as the use of the documents and data in the training department and the Committee of delegations, and the chick list had been done based on some readymade standards and by using (Leegrt) pentagon chart) , the sample of the research reached to (51) person from the employee Baghdad Provincial Council, we used the to analyze the data was used statistical program Ready (SPSS) and program (Excel) is the most important statistical tools used in the statistical analysis are : the arithmetic mean , standard deviation , and coefficient of variation.Statistical methods and produced a number of results , notably the weakness to determine the efficiency of the Baghdad Provincial Council of training needs and training aids weakness compared with other search variables.In the framework of the discussion of the results it has been reached to a number of the most important conclusions , the negligence of the Baghdad Provincial Council as well as training in spite of its importance in the development of career staff. Which requires increased attention and allocation of financial and moral support for training programs and attract the same specialization and efficiency in personnel training views

متطلبات الاعتماد الاكاديمي من وجهـة نظر التدريسيين العراقيين المغتربين وتاثيره في تعزيز الاداء الاستراتيجي لمؤسسات التعليم العالي : بحث ميداني == The Requirements of Academic Accreditation From The View Point of Iraqi Expatriates Teaching Staff And Its Effect In Reinforcement The Strategic Performance of Institutions of Higher Education - Field Research

Author name: ايه طالب جميل
Supervisor name: عبد الناصر علك حافظ
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: ضمن البحث متغيرين, الاول : الاعتماد الاكاديمي كمتغير تفسيري بمتطلباته (متطلبات البيئة التعليمية, متطلبات المدخلات التعليمية, متطلبات العمليات التعليمية, متطلبات المخرجات التعليمية, متطلبات التغذية العكسية), والثاني : الاداء الاستراتيجي كمتغير مستجيب بمحاور | The Research Includes Two Variables : The First One, Academic Accreditation As Explanatory Variable With Its Requirements (The Requirement of The Educational Environment, The Requirements of Educational Inputs, The Requirements of The Educational Processes, The Requirements of The Educational Outputs, The Requirements of The Feedback), And The Second One : Strategic Performance As Responded Variable With Its Axes (The Financial Axis, The Contentment of The Stakeholders Axis, The Internal Processes Axis, The Learning And Developing Axis).The Weakness of The Research Has Been Diagnosed In Implementing The Academic Accreditation And In Achieving The Strategic Performance of The Institutions of Higher Education In Iraq, In The Same Time Many of The Educational Institutions In The Foreign Countries Got The Certificate of The Academic Accreditation And Performed A Distinctive Strategic Performance, For This And In Order To Know The Experiences And The Skills of These Institutions, A Sample For The Research Were Chosen of Iraqi Expatriates Teaching Staff Who Works In The Institutions of The Higher Education In The Foreign Countries.This Research Is Considered One of The Important Researches, Because It Deal With A Contemporary Subjects Which Have A Great Effect In Reaching The Iraqi Institutions of The Higher Education To World Level, Also The Category of The Research, They Are Members of Teaching Staff (The Iraqi Expatriates Teaching Staff ) Who Works In The Institutions of The Higher Education of The Foreign Countries, Who Have A Clear Image For The Requirements of The Developing The Educational, Researchable And Administrative Process.This Current Research Aims To Answer The Questions of The Research Problem, Also Identifying The Research Variables, In Addition To Explaining The Requirements of The (Cipof) Model Whose Requirements Been Chosen As Requirements of The Academic Accreditation, And Explaining The Axes of (The Balanced Scorecard) Model Which It's Axes Been Selected As Axes of Strategic Performance, With Mentioning The Reason of Choosing These Two Models.To Achieve These Aims, The Researcher Used The Analytic Descriptive Method For The Subject And The Problem Is Being Researched, In The Theoretical Side of The Research The Researcher Counted On The Studies And Researches That Is Belong To The Academic Accreditation And The Strategic Performance, On The Scientific Side of The Research The Researcher Used The Resolution, And The Ready Statistical Program (SPSS) Is Been Accredited To Get The Results And Testing The Veracity of The Assumptions Set. At The End Many Conclusions Has Been Reached, And Many Recommendations And Suggestions Been Set Which Can Be Worked In Order To Improve The Work In The Institutions of The Iraqi Higher Education.

دور تدقيق الاداء في تقويم كفاءة وفاعلية الوحدات الاقتصادية العامة == The Roll of Performance Audit In The Evaluation Efficiency And Effectiveness of Public Economic Units

Author name: ايار حامد كاظم الخزرجي
Supervisor name: علي حسين علي الدوغجي
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: يعيش العالم اليوم واقعا جديدا يمتاز بالديناميكية وسرعة التغيير، وذلك بسبب التغيير الحاصل في جميع المجالات وبالخصوص التكنولوجيا التي مهدت الطريق على استخدام متطلبات جديدة تنسجم مع البيئة الحاضنة لهذا التغيير، من خلال استخدام متطلبات تدقيق الاداء التي ت

المعرفة الضمنية وانعكاسها في عملية الرقابة المالية بحث ميداني في ديوان الرقابة المالية الاتحادي == Tacit Knowledge Reflected In The Financial Control Process A Field Research In The Federal Board of Supreme Audit

Author name: اياد هادي خليل البياتي
Supervisor name: ناظم جواد عبد سلمان الزيدي
General topic: Administration and Economics
Specific topic: Control and Inspection
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يركز موضوع البحث الحالي الى التعرف الى مستوى المعرفة الضمنية في الجهة الرقابية العليا في العراق والمتمثلة بـ(ديوان الرقابة المالية الاتحادي )، وعملية الرقابةالمالية التي يقوم بها الديوان، في ضوء التحديات التي تعيشها المنظمات الرقابية في محاربة الفساد الما

فاعلية سياسة التمويل الزراعي في تحفيز الاستثمار : المبادرة الزراعية في العراق عام 2008 انموذجا == The Effectiveness of Agricultural Financing Policy In Stimulating Investment (In 2008 Model Agricultural Initiative In Iraq)

Author name: اياد كاظم عيدان البولاني
Supervisor name: سعد عبد نجم عبد الله العبدلي
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: تعد سياسة التمويل الزراعي احد اهم السياسات الزراعية والتي يتم من خلالها تحديد الاجراءات والقواعد الخاصة بالتمويل بعد ان تقوم الحكومة بتوفير رؤوس الاموال اللازمة لتحفيز الاستثمار والنهوض بالقطاع الزراعي وتنميته.نطلقت الدراسة من مشكلة مفادها (( ان عدم التز | The procedures and rules for funding after that the government will provide the necessary capital to stimulate investment and the promotion of the agricultural sector and development, centered research problem through the following (The lack of commitment to agricultural finance some of the bases for the right financing and rules Policy represented by (having hand specialist paint financing policy, the existence of a full credit plan depends accurate statistics for the agricultural sector, setting priorities and realistic targets, provide agricultural finance policy, one of the most important agricultural policies and by which to determine the guarantees...), as well as the lack of compatibility and coordination between them and the economic and agricultural policies It leads to weakening its effectiveness in stimulating agricultural investment and achieve its development goals. that seeks to achieve, has tested the hypothesis that there is a positive relationship between agricultural finance and stimulate investment, but conditional on the availability of rules and conditions for the proper funding the study, the study is aimed at several objectives the most important study of the effectiveness of the financing of the agricultural initiative launched by the Iraqi government, after which the policy in 2008 to stimulate agricultural investment, and that characterized previous funding policies as including not only agricultural loans, but they include the provision of additional funds in the budget to support infrastructure projects to the ministries of agriculture and water resources, and to support activities and projects chock agricultural sector through the Executive Office of the agricultural initiative, the descriptive approach to adopt in the theoretical side, and drop the study on the ground through the analysis and measurement of some economic indicators (local agricultural output, capital formation agricultural hard money, the total area under cultivation, production, productivity and space for crop strategic wheat), and some of the lending and finance indicators, where it was compared to the time that the agricultural initiative worked out a period of study (2008 - 2015) with the previous period of time (1995 - 2007), indicating the impact of disbursements on the agricultural sector on the economic indicators mentioned above. the researcher found to a number of the most important conclusions lack the initiative to plan credit when marque shares and clearly in the disparity in the size of loans and the number of beneficiaries from one province to another and from one year to another, and the funding of the initiative is directly dependent on the general budget, which is completely dependent on oil revenues affected and directly on the annual allocations which saw fluctuation and lower after falling oil prices after 2014, as the initiative has seen weakness in the follow - up and monitoring of loans and coincided with a deterioration of the security situation in some provinces, the study made several recommendations, the most important limitation of agricultural finance policy agricultural cooperative bank after the restructuring, and to link lending to savings, and the trend towards targeted loans that serve the agricultural sector, and activating the monitoring and follow - up of loans granted to a system that granted exclusively for those working in the agricultural sector who own agricultural land after confirmation of their qualifications, including their merit and credit reputations of literary and historical

مشكلة المديونية الخارجية لبلدان عربية مختارة مع اشارة خاصة للعراق للمدة (1985 - 2004) == Problem of External Indebtedness For A Selected Arab Countries With A Reference To Iraq Period 1985 - 2004

Author name: اياد كاظم حسون
Supervisor name: هناء عبد الحسين محيميد الطائي
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: It is well known that the subject - matter of external indebtedness has been representing a huge problem for most of Arab countries, including oil producing ones, save Arab gulf Countries.amongst the countries studied here we will focus on Egypt and Algeria who both have experienced unfavourable circumstances and went too far in borrowing to have the highest rank in the list of the indebted Arab countries. And they both still suffer the growing consequences of the problem. As for Iraq, although its indebtedness reached high levels, It is still considered new.The research goes from hypothesis which implies that there are interior and external factors that made the problem grow, tremendously. And these factors are having great influence over some macroeconomic variables in the countries indebted, which resulted in a disability of repayment and a status of having no options to refuse the severe terms of rescheduling.To verify the correctness of the hypothesis the study is trying to 1 - Analyzes the size of the developing countries external debts and to compare it to the external debt of the Arab countries for the period 1985 - 2004.2 - Using path analysis model to measure and analyzes the relationship between the growing burdens of exterior indebtedness and some economic variables3 - To explain the mechanisms that are used to reduce the severity of the problem in the countries studied including Iraq.The study included three major chapters that form the framework and the subjective context for the research requirements.the first chapter was dedicated to the conceptual aspect of the external indebtedness, while the second one devoted to analyze the evolution of the developing and Arab countries indebtedness.The third chapter dedicated to use path analysis style to measure the influence of the problem over some economic variables.Eventually, the study reached at some conclusions.the most important of which con be put as the following, the indebted countries are lacking, A clear strategy to handle their debts. In another word, borrowing is not a sin if the money borrowed are to be directed to productive sectors that may contribute to repayment.as for recommendations, the thesis stresses on the indebted states to constitute an independent institutions assigned To manage loan efficiently.such institutions must be in charge of every thing relates to rescheduling, repayments and to relieve the burden of the problem

دور نجاح استراتيجيتي ادارة المعرفة وريادية الاعمال في تعزيز الميزة التنافسية : دراسة تطبيقية في عينة من المصارف العراقية الخاصة == The Role of Success Knowledge Management Strategies And Business Entrepreneurship To Consolidate Competitive Advantage An Applied Study At Iraqi Private Banks

Author name: اياد خالد مهدي الجوراني
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد المعرفة واستراتيجيات ادارتها قاعدة اساسية في تحقيق الميزة التنافسية للمنظمة لتوليد الثروة في عالم الاعمال الجديد، لذا تعاظمت اهميتها بما حدا بالمنظمات الى توجه اداراتها الى اكتساب المعرفة وتوليدها والتشارك بها والعمل على تفعيلها من خلال استراتيجياتها، | Knowledge and its management strategies are both regarded as fundamental basis for achieving the organization's competitive advantage ,which in turn leads to create fortune in business new world. This important privilege initiates organizations to direct their administrations to obtain and generate the possible knowledge, to sharing and activate it into their strategies. This consolidates the ability to develop and reach the entrepreneurial positions ;a major requirement for considering the over - lasting competitive advantage of organizations. The present study focuses on the impact of the knowledge managing strategies on the competitive advantage by considering the process of entrepreneurial business as an indicator of modern knowledge managing strategies in validating the competitive advantage in Iraqi private banks. The problem of the study lies in presenting a number of questions on the essence of modern knowledge managing strategies theoretically and practically. The study aims at finding possible and satisfactory replies to these questions relevant to the theoretical framework and relation samples. Six hypotheses are presented.The present study is applied on (seventy) subjects selected randomly from (ten) Iraqi private banks. Questionnaire , interviews, and the researcher's personal observations are all regarded as strategies for data collection. Many statistical procedures are used ,like Mean, Standard Deviation, Spearman correlation coefficient , variance, Multiple Regression.The main findings are : The administrative authorities of Iraqi private banks have adopted the symbol strategy to simplify the banking process which in turn leads to add additional competitive advantages especially in terms of time and achievement. But, unfortunately, this was not totally effective especially in competitive price strategy. Also, it is found that the influences of change in knowledge managing strategies lead to create positive influences in the selected banks. This is done by regarding pioneering business strategy the cornerstone in issues related to time, speed and achievement of customers' services.The recommendations of this study are all relevant to the processes adopted by Iraqi private banks in implementing creative entrepreneurial business dimensions , which will evidently lead to consolidate the importance of knowledge managing strategies in creating positive changes in the competitive strategy of time , speed, achievement of customers' services, and its relevance in increasing more market share.

العلاقة بين اسعار الصرف والميزان التجاري في ظل المنهج النقدي في دول نامية مختارة مع اشارة خاصة للعراق == The Relationship Between Exchange Rate And Balance of Trade In The Monetary Approach In Selected Developing Countries - With Specific Reference To Iraq

Author name: اياد حماد عبد
Supervisor name: ايمان عبد خضير الغريباوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The study of the relationship between the exchange rate and balance of trade is important - especially in the Emergent countries which have commercial flows connected with the current account of balance of trade more than its connection to the capital account because these countries do not have integrated financial and cash markets.The previous studies were characterized by how the exchange rate and currency value are effected by the supply and quantity of money in circulation inside the country and the role of this quantity of cash in determining the local currency value, then the effect of this value of this currency and the balance of trade (exports and imports). Therefore, there should be treatment of the latter which in result, treats the shortage in balance of payments as a whole. This study will gather these two relationships in one relationship throughout making the exchange rate as a following variable , while the money supply and balance of trade are made as an independent variable. The second relationship will make the balance of trade as a following variable, while the money supply and exchange rate are made as independent variable and applying them to the sample countries ( Jordan, Mexico, South of Africa and Iraq). As the study shows the relationship that moves from the exchange rate to the balance of trade or vice versa. The direction will be in two directions at the same time as it determines each one in the light of monetary approach. After that, the theoretical relationship will be applied in these countries for the purpose of measurement.This study reached a group of conclusions and recommendations, some of them are general in the theoretical aspect of the study and the relationship of the exchange rate with the balance of trade in the monetary approach.and the role of this method in determining the exchange rate and the status of the balance of trade method each one alone.As concerns the measurement results, the results have shown up that there is a long - term balance relationship moves from the balance of trade to the exchange rate in the monetary approach in Jordan because it follows up the fixed exchange rate system. As there is a long - term balance relationship that moves from exchange rate to the balance of trade in Mexico and South of Africa because Mexico follows up a general exchange rate , while South of Africa follows up the free exchange rate ( general).As regards Iraq, the results have shown up that there is a long - term balance relationship that moves from exchange rate to the balance of trade in the monetary approach..

العلاقة بين التعقيد المعرفي الادراكي والاداء الابداعي من خلال التكيف مع الوظيفة : دراسة استطلاعية لاراء عينة من قيادات المصارف الاهلية العراقية في محافظة بغداد == The Relationship Between Cognitive Complexity And Innovation Performance Through Job Adaptability Field Research In A Number of Iraqi Private Banks

Author name: اياد حسن كاظم
Supervisor name: عبد الرحمن مصطفى طه الملا | طاهر ريسان دخيل
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: It can be considered as the ability of the managerial leaders in private bank to lead organizational change complexity and out of the most difficult and complex responsibility in the leadership and the simple liner thinking with sequential steps and procedures become inadequate for rapid response and environment characterized by ambiguity and uncertainty and big challenges in the decision. making process and interpret the variables systematically in the light of problems that cannot be predicted and risks and picket overlapping relationship among those variables.all these factors require the management leaders abilities to distinguish between the many variables in order to deal with the complex nonlinear change as a frame work in such complex environments and then the capacity of integration between these variables in order to make effective decisions in their jobs that require them capabilities to deal and cope with the complex and rapid fluctuations in problems and events in short period of time problems and the adaptation to function autonomously process by the administrative leadership in the main process in a quick response to those changes in order to create an environment that enable their employees to achieve innovation and creativity in these complex environments. The search focus an number at goals including knowledge of correlations between cognitive complexity and adaptability job to the variables and the organizational innovation performance in light ,where the search has been studied the variables of complexity cognitive and adaptability job to the level of individual and innovation performance at the corporate level. The study includes 52 private banks in Baghdad and 25 where was choose and 202 employees were selected as a sample of which targeted it was distributed 232 questionnaires and 22 of them were non - returnable and 22 were neglected for lack 0f answers. the researcher used this questionnaires as a tool for measuring.the study found an number of important conclusion and recommendations. including a correlation between cognitive complexity relationship and adaptability job with the and correlation between complexity and the impact of cognitive complexity relationship and adaptability with the job and correlation and indirect impact between cognitive complexity and innovation performance and direct correlation between the impact of adaptability job and the innovation performance and a direct correlation between the complexity of cognitive.

الطرائق البيزية والتقليدية في تقدير معلمات بعض نماذج بواسون غير المتجانسة مع تطبيق عملي : بحث مقارن == Bayesian And Ordinary Methods For Estimating Parameters of Some Non - Homogeneous Poisson Models With Practical Application Comparative Research

Author name: ايات صادق جعفر
Supervisor name: ايمان حسن احمد
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 عمليات بواسون غير المتجانسة احدى الموضوعات الاحصائية التي اصبح لها اهمية في جميع العلوم ولها تطبيقات واسعة في مختلف المجالات كنظرية صفوف الانتظار والانظمة القابلة للاصلاح وانظمة الحاسوب والاتصالات ونظرية المعولية وغيرها، كما تستعمل عمليات بواسون غير | The Non - Homogeneous Poisson process considered one of the statistical subjects which had an importance in other sciences and had a large application in different areas as the theory of waiting raws rectifiable systems, computer and communication systems and the theory of reliability and many other, also it used in modeling the phenomenon that occurred by unfixed way over time (all events that changed by time).This thesis deals with some of the basic concepts that are related to the Non - Homogeneous Poisson process, also this research mentioned two models of the Non - Homogeneous Poisson process which are the power law model , and Musa - okumto , also many different methods have been used in the estimating the parameters of the model , of which the classic methods would be used , maximum likelihood method and moment meethod to estimate the parameters of power law and Musa - Okumoto model , in addition to that the use of Bayesian method in the estimation of the parameters of the two models which are used in this research , in order to find the best way in the estimation , we referring to simulation manner in which we tested four size of samples ( 25, 50 , 75, 100) to illustrate the effect of changes in samples volume on parameters estimation , and for the sake of making a comparison between the used methods in estimation depend on the mean square error , and according to this results the maximum likelihood method is found to be the best and efficient way in estimation in which it gave the less mean square error, in addition to the models parameters by using this method was very close from the initial value that have been assumed to theparameters while the Bayesian method comes secondly in estimation Also this thesis included practical application dealing with the phenomena of earthquakes in Kirkuk province of which the time average was estimated by using maximum likelihood method and the Bayesian.

امكانية تطبيق بعض ادوات تبسيط الاجراءات في تنفيذ المشاريع : بحث تطبيقي في دائرة مجاري بغداد == The Possibility of Applying Some Procedural Simplifying Tolls In Executing Projects Applied Research In The Department of Streams Baghdad

Author name: اوراس هادي محمود الشحماني
Supervisor name: عبد السلام لفتة سعيد
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: سعى هذا البحث الى التعريف بمفهوم الاجراءات الادارية وكذلك مفهوم عملية تبسيط الاجراءات ومراحلها وتطبيق عملية تبسيط الاجراءات في بيئة الاعمال الخدمية وهي دائرة مجاري بغداد في امانة بغداد بهدف التوصل الى تقليص المدة الزمنية لاجراءات تنفيذ المشاريع عن طريق حذ | Expanded this study was to profile the concept of administrative procedures, as well as the concept of the process of simplification of procedures and stages of the application process simplification of procedures in the business environment service which circle streams Baghdad in Baghdad Secretariat with a view to reducing the duration of the procedures for the implementation of projects by deleting a number of steps and measures unnecessary or merge some steps together in one step so as to contribute effectively to speed completion of sewerage projects and provide a wider and better services to citizens in the city of Baghdad. Where you followed this study method of critical analysis in the analysis of data and information on procedures for the implementation of projects currently in place in the circle of streams of Baghdad, is one of the main circuit in the secretariat of Baghdad, which is responsible for the implementation of projects for sanitation in the city of Baghdad, where they were adopted researcher in the collection of data and information on the proceduresfield of study on direct observation and field cohabitation and personal interviews with the relationship and the study of such files and records as well as the study of laws, regulations and instructions for the implementation of government contracts. The study found the presence of complexity as well as the length of time required for the implementation of measures for the implementation of projects currently in place in the circle of streams Baghdad since the beginning of the process of planning the project to be choosing a contractor who will implement it and sign a contract with him, as well as procedures for disbursement of cash advances for companies implementing projects which contributed delays in the completion of these projects and hence the delay in the delivery of services to citizens, which will reflect negatively on their daily lives, and the study concluded to provide a range of proposals and recommendations that could contribute to the simplification of procedures of the field of study, as well as reduce the time needed to implement them.

مقارنة طرائق تقدير معلمات ودالة معولية توزيع كاما ذي المعلمتين في حالة البيانات المفقودة باستخدام المحاكاة == Comparing The Estimation Methods of The Parameters And The Reliability Function For The Two Parameters Gamma Distribution In Case of Missing Data By Using Simulation

Author name: اوات سردار وادي
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: ان اغلب طرائق التقدير الاحصائية تفترض توفر بيانات تامة المشاهدات للعينات المدروسة، وقد بنيت جميع الطرائق على هذا الاساس. ولكن في الكثير من الظواهر الطبيعية، والاقتصادية، والاجتماعية وغيرها تتعرض جزء من بيانات هذه الظواهر الى الفقدان وتختلف اسباب الفقدان ف | Most of the statistical estimation methods depend on the availability of the complete data of the observations of the samples under study. All the statistical methods are based on this basis. However, part of the data of most of the natural, economic and social phenomena is prone to be missed for several reasons. The missing of the data may happen intentionally because of the high costs, risks or the lack of capabilities or unintentionally because of the failure of the recorders, the lack of the necessary requirements of production, the natural disasters, wars etc. Regardless of the various reasons, the incomplete data gives arise to a complex problem, which must be resolved by using statistical methods that deal with the incomplete data.In most cases, the failure times data of the individual component in the system has missing observations. Most of the reasons of having missing data go back to the meter, which registers the failure times of the whole system instead of a single component. Furthermore, the maintenance employees and the operators, who register the data, are responsible for maintaining the systems or the engines which fail to operate; they are not responsible for registering the data. Hence, it is not possible to have a convenient distribution of failure times because of the missing data of the individual component during the registration and because the available data represent the whole number of the failure times and the accumulative number of the operating. Consequently, the familiar methods of estimation are inconvenient. Therefore, some researchers derive and develop certain methods to estimate the parameters and Reliability Function using this kind of non - standard data for the various distributions of failure times.The research studies the Two Parameters Gamma Distribution, which is considered one of the most important, applicable and widely used distributions in the reliability realm and Survival Theory. It is mostly used as a model to distribute the failure times of the electrical, mechanical and electromechanical systems. The estimation of the parameters and the Reliability Function of this distribution in case of missing data has been made by using two important methods : the Maximum Likelihood Method and the Shrinkage Method. The former one consists of three methods to solve the MLE non - linear equation by which the estimators of the maximum likelihood can be obtained : Newton - Raphson, Thom and Sinha methods. Thom and Sinha methods are developed by the researcher to be suitable in case of missing data. Furthermore, the Bowman, Shenton and Lam Method, which depends on the Three Parameters Gamma Distribution to get the maximum likelihood estimators, has been developed. A comparison has been made between the methods in the experimental aspect to find the best method through simulation by using the Monte Carlo Method. Several experimentations have been made by using two of the important statistical measures : Mean Square Error (MSE) and Mean Absolute Proportional Error (MAPE). Generally, the developed Thom Method is found to be the best one for the Reliability Function estimation because it has the minimum Integral Mean Square Error (IMSE) and the minimum Integral Mean Absolute Percentage Error (IMAPE) in comparison with the other methods.

دراسة لواقع ابعاد الهيكل التنظيمي في مستشفى اطفال الكاظمية : دراسة استطلاعية لعينة من العاملين في لجنة السيطرة على العدوى المكتسبة == Study of Reality For Dimensions of Organizational Structure In Al - Kadhemia Pediatric Hospital An Exploring Study For A Sample From Workers In Control of Acquired Infection Committee

Author name: انغام مكي حسين
Supervisor name: صلاح عبد القادر احمد النعيمي
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: يتركز موضوع البحث في دراسة لواقع ابعاد الهيكل التنظيمي في مستشفى اطفال الكاظمية / دراسة استطلاعية لعينة من العاملين في لجنة السيطرة على العدوى المكتسبة. اذ تبرز اهميته بسبب محدودية الاهتمام بدراسات الهيكل التنظيمي ونتائجها على مستوى المؤسسات الصحية في الع | The subject of study is concentrated on study of " Reality for Dimensions of Organizational Structure in Al - kadhemia pediatric Hospital /An Exploring Study for a Sample from Workers in control of acquired infection committee". As, its important had came out because limited concern by studies of organizational structure & its consequences at level of health institutions in Iraq , although, the important & role of this dimensions which related with coordination process between departments & units that had close relationship to its activities in hospital , generally & its underlying activities of control of acquired infection committee. The researcher tried to cover its research through spot the points on Dimensions of organizational structure which had close relationship with tasks ¬¬& activities of committee of control of acquired infections in hospitals with public health unit & contamination in Al - kadhemia pediatric hospital.The researcher used check list method in order to investigate for dimensions of organizational structure in researching organization (Al - kadhemia pediatric hospital) and Range of concern by that dimensions within actions & activities of committee of control of acquired infections and the researcher reach to cause of weak relationship which found between organizational structure & some tasks & activities of committee of control of acquired infections in hospitals that came from nonexistence of organizational guidelines contain exhaustive prescription for tasks of units , departments , competences & responsibilities in researching hospital and the researcher providing collection of recommendations to organize the work of committee in control of acquired infections in Al - kadhemia pediatric hospital , release from its importance to limit microbial contamination & control consequences harmful from it

تعزيز الهدف الاستراتيجي لديوان الرقابة المالية في الحفاظ على المال العام ودوره في الحد من عجز الموازنة العامة للدولة : دراسة حالة == Strengthening The Strategic Goal of The Federal Board of Supreme Audit Supervision In The Maintenance of Public Final And Its Role In Reducing The Government Budget Deficit (Case Stude)

Author name: انتصار كاظم بشير الكناني
Supervisor name: سلمان حسين عبد الله الطيار
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: يركز البحث على موضوع تعزيز الهدف الاستراتيجي لديوان الرقابة المالية الاتحادي في العراق والذي جاء نتيجة الوضع الاقتصادي الذي تعيشه الوحدات الاقتصادية على وجه العموم والحكومية منها على وجه الخصوص، لما لها من اهمية في تقديم الخدمات الى عموم المجتمع وتعد عامل | Research focuses on the theme of strengthening the strategic goal of the Federal Office of Financial Auditions in Iraq, which came as a result of the economic situation experienced by the economic units in general and government , including , in particular , because of their importance in providing services to the general society is regulating factor in the Iraqi economy because of the need for those units to huge financial allocations and require in the same time to the administrative integrity in the use of those customizations to achieve multiple objectives perhaps the most important provision of high - quality level of services to members of the community.Research shows that the issue of the state budget deficit is not linked to the traditional approach to the types of financial deficits referred to by literature specialist , but that the fiscal deficit for the budget for Iraq shows a new type which is " corruption " and poor management of public funds , which revealed by the research, and through the analysis of case study in accordance with the actual data that there financial indicators that can be guided by them to reach to it causes and try to reduce it or remove it through the development of mechanisms in place financial control by the auditors of the Financial Inspection Office and the Federal of scrutiny and control of the achievement of goals and an accurate diagnosis and its building special programs to control them.Serve the search BSA being the highest point of control is responsible for its observations on the work of government units and provide indicators to measure its performance and control of its business Moreover quest provided a framework to amend the strategic goals associated with the position or situation of government units which are so important for our country at this time

تشخيص واقع استراتيجية التدريب في المنظمات الصحية في اطار فلسفة التعلم التنظيمي : بحث تشخيصي تحليلي في عينة من المنظمات الصحية في محافظة المثنى == Diagnosis The Training Strategy Reality of Health Organization In Aspect of Organizational Learning Philosophy

Author name: رواء حبيب عبد الحسين ال عبد الرسول السماوي
Supervisor name: انتصار عباس حمادي الدليمي
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: تفاعل متغيران في تشكيل الاطار النظري لهذا البحث، وهما ( التعلم التنظيمي واستراتيجية التدريب )، وقد انطلق البحث من مشكلة معبر عنها بعدد من التساؤلات، استهدف من الاجابة عنها استجلاء الدلالات النظرية والتطبيقية لهذه المتغيرات، كونها تشكل حاجة المنظمات ا | Tow variables was react to form theoretical aspect of this research, both (organizational learning & training strategy). The research was start from problem which was expressed by number of questions , for approach the answer on it to expose theoretical & practical guidance of these variables that form the need of health organization which concerned with this research & after that diagnose the level of its importance, effect & capability to apply it in Iraqi's environment, thus was selected three health organization that follow Al - mouthana health office & was determined sample from persons whom description of knowledge industry cover them & their works required concentrated knowledge & it is identified by ( 58 ) persons.The study used non parametrical statistic tools to analyze & treat the data & information, which depending on ready statistic programs for social science (SPSS 13) & the research depend on method which based on dimensional analysis which is diagnostic analysis research.The presentation of research content was done as four chapters, particularize first chapter from it to present important previous studies which this study based on it & explain its methodology, while second chapter undertake theoretical examine to study variables, while third chapter particularized for statistical analysis & treatment, to end research by fourth chapter was presented the important conclusions & recommendations which the research reach to it.The research produce theoretical conclusions & other practical that diagnose fact & reality of prevalent organizational learning philosophy practical environment , also identified nature of predominant training strategy in organization that concerned with research, also the research present recommendation based on conclusion & signs which arrived by researcher.

العلاقة بين الجودة والاخلاقيات ومعايير الاداء واثرها في جودة الاداء : دراسة تطبيقية == Measure Morales Performance Goodness of Hospitals Management

Author name: اميرة عاصي عبد علي الربيعي
Supervisor name: ابراهيم جهاد ابراهيم العكيدي
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: يمثل موضوع قياسات اداء جودة الاخلاقيات احد الموضوعات المهمة لما له من تاثير واضح في اداء المنظمات الصحية وترصين العلاقة بين المنظمات والبيئة والاستجابة بفاعلية ومسؤولية لاهتمامات اصحاب المصالح داخل المنظمة وخارجها، وعادة ما يجد الافراد انفسهم امام جودة ا | measuring the performance of morals goodness represents one of the important subjects for its clear inflaena on health organization performana and strength the relation between organization and active response in active and responsibility the concerned individuals in and out of organization. Vsualy the individuals find themselves in front of work moral goodness which they hare to distinynish good and bad , moral and moral practices. These practices reflect valnes , samples , reactions of organization members , Thus morals must be part of the organization health culture and system which influence positively in provide morale climate tointrodce suitable services for people. The importance of maral good ness measure was the reason behind choose the study subject field aspect was apply I the research on a sample of ( 65 ) individuals , ( 15 ) individuals in Baghdad Rusafa office , ( 25 ) individuals in AL - Kindy general Hospital and ( 25 ) in Ibn AL Nefees specialist Hospital. The research problem is in the moral goodness in manager ment the hospitals and standard used in measure moral quality. The research followed the descriptive curriculum in collect theoretical information , organization surrey and analyze in collect field data and analyze them by use of queitionaire from , measure the morals goodness in hospitals managerment. The research results show the agree of the research on stick with the oretical side in close average and employee concern with profession morals and performance goodness and but suitable solutions to treat the wrong behari ours.The conclusions of the research on the morals that affect easily on the organization members and other aspects also the research introduced several recommends tiorss and suggestion can be used in measure morals.

نحو رؤية استراتيجية لتطوير الهيكل التنظيمي لديوان الوقف الشيعي : دراسة تحليلية لواقع حال الهيكل التنظيمي لديوان الوقف الشيعي == Towards A Strategic Vision To Develop The Organizational Structure of The Shiite Endowment

Author name: امير مطلك عبد الامير حسين الجشعمي
Supervisor name: غني دحام تناي الزبيدي
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: يحاول البحث وضع رؤية استراتيجية لتطوير الهيكل التنظيمي لديوان الوقف الشيعي بما ينسجم والتوجه الاستراتيجي للديوان بما يضمن تحقيق اهدافه. وقد تم استعمال اسلوب دراسة الحالة من خلال المعايشة الميدانية للبحث والاطلاع على الوثائق والهيكل التنظيمي واستراتيجية ا | This research tries to create a strategic vision for developing the The organizational structure of the Shiite Endowment that’s line up with the strategic its direction and ensure achieving its goals. The case study method have been used through Field homeliness & accessing the official documents , Viewing the organizational structure & strategy of the court beside the Personal interviews with Endowment official managers. one of the main result that have been reached through this research was the Diagnosis the presence of high Centralized and formal approach along with Complexity of Repeating the Official correspondence daily routine that contain the insist of regulations Commitment, instructions , orders, and written procedures which all the employees have to obey , with the exception of some authorities grated to the Chief of Staff management & financial deputy Related to the exchanging of money and issuing administrative orders.In addition to the above , the presence of weak horizontal communication & coordination system between the court office's have been diagnosed with the The absence of twinning in the geographical formations structure between public departments and directorates in the provinces. One of the research most important Proposals was implementing An internal system to the Court 's structure to clarify the instructions and tasks assigned to all formations according to Law No. (57) for the year 2012,and Forming a strategic planning team in the planning and follow - up office , headed by the Director General of the office and membered by the department managers and owners of competence in the planning and follow - up departments that handle the process of Preparing the court's strategic plans alongside with the specialized Consulting firms coordination , beside granting some general managers authorities to the departments managers & Units officials (horizontal distribution) to ensure information exchange & fast work achievement Without referring to official letters and correspondence to reduce the daily official routine work.

وظيفة الابلاغ المالي للمحاسبة في اطار القوائم المالية المرحلية : دراسة تطبيقية في شركة اسيا سيل للاتصالات المحدودة للسنوات 2003 - 2004 - 2005 المالية

Author name: اميد محمد ممند ميرودلي
Supervisor name: ابراهيم محمد علي طاهر الجزراوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Accounting playing a vital role in economic progressing and development by dinto of submitting information to guide in taking an economic decisions the financial report is regarded an accounting outputs whichever the major purpose which has been created for this topic and also regarded the most important of a reporting financial mean is the financial statements through this impact and the effective which has created whether it is positive or negative on economic entity therefore the researcher based and concentrated on financial statements and it's effects on financial reporting , the problem of the research pivoted around the default of financial of financial reporting function in Iraq which offer unsuitable information for the users of this information or the default of the financial reporting through performing this function which represented in providing and supplying data and information which guided by the decision makers when they make their economic decision and reducing the uncertainty issues also providing information which are timelessness with the data and information requirements which are available through annual financial statements The research aims to discover emerge the effect of interim financial statements on financial reporting and evaluate the role of interim financial statements in response and loyalty of the user's requirements. For achieving that aims the researcher divided the research in six chapters, the First chapter deal with the privies researches and research's methodology of research ,the second chapter deal with the conception and description of accounting and the importance of accounting data and information and accounting information systems, the third chapter deal with annual financial statements and interim financial statements and the importance of quality characters of information in interim financial statements , the forth chapter deal with the financial reporting it's aims descriptions and concepts and the financial reporting directions when as the Fifth chapter deal with the explanation and analysis of factory analysis results for questioners which the questionnaire number ( 1 ) was divided on external user of Asia cell Ltd.Co for telecommunications which include ( Banks , the factorial and commercial chamber , institutions and universities , income taxation offices and external office Auditors )in Iraqi Kurdistan region when as the questionnaire number ( 2 ) divided inside Asiacell Ltd.Co for telecommunications when the Six chapter contains the recommendations and results which the researcher found out them. The most important results which came out are as follow : 1 - The financial reporting is the important part of accounting beside the measurement and the study and research of it means the research in accounting. 2 - The most important aims of financial reporting is the providing of suitable information which are necessary for user's information and decision makers which reduce the risky and uncertainty at making decision. 3 - Tending the economy from goods economy to information economy there are huge importance for relevance of information. 4 - There are two kinds of financial reporting the first one is directing to management servant and it is called internal financial reporting when the second one is directing to external user it is called external financial reporting. 5 - The accounting disclosure is the formal part of financial reporting. 6 - The financial reporting is do through many tools : financial reports, conferences, studies and researches, news, the magazines which are prepared by economic and commercial institute. 7 - The financial reports are the most important tools which are used by financial Reporting. 8 - The effective of financial reporting will increase ,through indicting the requirements and aims of user of financial reports, therefore the economic entity could survive and progress when it has been accepted the societies satisfaction and consent in which it works in , which could be achieved by the effective and relevant financial reporting which reflects in a balance way in which the society need this information especially improving the financial reporting which directed to the categories which increase the value of economic entity. 9 - The data and information which provided by the financial reporting through annual financial statements makes decision maker delaying in rectifying and recapping their future model decisions. 10 - The annual financial statements will not give a clear image of changing behaviors in financial situation and also performing of economic entity in details and explicitly. 11 - Increasing the annual financial participation in making predictions which are closer to the fact. 12 - The interim financial statements are increasing the predications capability with in the economic independent 13 - The interim financial statements give more explicitly image of economic entity's fact which helps to indicate the changing points which happen in economic entity. 14 - The interim financial statements participate in effecting the financial reporting function by its role in providing the information the relevant time which are useful for the financial data and information users. 15 - The changes of decision models maybe happen by the data and information user also adjusting, rectifying and reviewing their future decision at the same year. 16 - The importance of information technology in saving the required effort and the time to preparing financial statements in other word increasing the effect of the interim financial statements which has the accuracy and speed capability in restoring, Processing, storing and outputting the requirement information in demand and needs. 17 - The technology information it reflects directly in increasing the sufficiency and activity of accounting information systems not changing in conceptions and aims of accounting. The most important recommendation which the dissertation are as follow : 1. The researcher is recommend the concerned parties that looks after the accounting vast care to financial reporting and taken care of the financial reports means taken care par of accounting after the measurement. 2 - The researcher recommend pay more attention to the user of data and accounting information requirements for the purpose of gaining information which beneficially to reduce the uncertainty and risky in taking decisions. 3 - The researcher recommend concerned parties pay care and guide Iraqi economy from goods economy to information economy (Accounting services) because of information importance it means the strategic service goods. 4 - The researcher recommend the concerned parties to the financial reporting concern to external financial reporting as well as the concern to the internal financial reporting in a balance way which gain benefits to the company. 5 - The researcher recommend the management staff of company do not making enough by formal party of financial reporting and try to extend of financial reporting in which consist of informal party of financial reporting. 6 - The researcher recommend the concerning parties to the financial reporting pay attention to publishing financial reports in different advertisement and publishing tools aims to encourage the accounting educational. 7 - The researcher recommends pay concern to the interim financial repots in both its quality and quantity in means it is the importance detail reports. 8 - The researcher recommend increasing the concerning to study the data and information user especially the categories who increase economic value to the company for the purpose of gaining the financial data and information which they need in the balance way which accrue the aimed benefits. 9 - The researcher recommend to the purpose of increasing the capability of reviewing the decision and easily making decision in the future, preparing the interim financial reports which are gaining the guidance to decision makers. 10 - The researcher recommend to know the financial position changing behavior and details..explicitly presentation of company's performing not only depending on annual financial statements at the company's financial reporting. 11 - The researcher recommend do not totally depend on the predictions which based on the annual financial statements because of it's far from the actual and it's long of time should be past and the essential probability changes in the issues which the company has being work in. 12 - The researcher recommend preparing the interim financial statements for it is role in increasing the prediction capability which is service the user of the financial data and information also representing how it is being the actual therefore it's short time which they deal with and increase number of preparing them at the same year. 13 - The researcher recommend to preparing the financial statements which are reflecting the company's situation and indicating the important changing points which happen inside the economic entity. 14 - The researcher recommend the management of company prepare the interim financial statements which has the capability in making the financial reporting function activity which is representing and making the relevance information available when they make their decision. 15 - The researcher recommend concerning to the interim financial statements concern of speedy changes of the decision models likely it be take by the user of data and information. 16 - The researcher recommend benefiting from the information technology because of its ability in restoring information, speed and accuracy in the demand and needs, which is saving the time and efforts to the company when preparing the interim financial statements. 17 - The researcher recommend using the information technology for accounting purpose wherefore of its role in increasing o sufficiency and activity of accounting information systems not making the negative change in the accounting conceptions and aims.

تحليل العلاقة بين المخاطر المصرفية والعائد المحاسبي : دراسة تطبيقية في المصرف التجاري العراقي (ش.م.خ) للمدة من (2005 - 2007) المالية

Author name: سجى اكرم عبد الرزاق الشيخلي
Supervisor name: ابراهيم محمد علي طاهر الجزراوي
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:

اطار مقترح لانشطة التدقيق الاجتماعي ودوره في قياس الاداء

Author name: امل محمد سلمان التميمي
Supervisor name: جليلة عيدان حليحل الذهبي
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: During the near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the Financial Auditing. One of the important kinds is Asocial Auditing. This Study aims to frame the concept of social auditing activities and try to develop a conceptual framework of social auditing for needing to it in the economic units , and tried to shed light on the importance of social Auditing in working environments, and to define some of the basic concepts for social performance, as wells as attempting to design and implement an accounting framework, in a way that aims to produce accounting information that shows the new roles of the accounting systems.This aims to determine and measure the extent ofthe effect of the leisure on the community, and showing social goals. The study found a set of conclusions, the most important of which was as the following : Social audit activities can help measure public policy consistency between promises and actual results. Verifying consistency between plans/programs/policies and actual results can lead to improvements in many governance areas, and can translate into economic and social benefits. A social audit activities is conducted over the life span of a scheme or programme, and not just in one go or at one stage. It audits the process, the outputs and the outcomes. It audits planning, implementation, monitoring and evaluation The auditing of social responsibility for economic units is stilla subject of dubitable between the researchers to define its concepts,nature, control, measurement and disclosing it to all the users offinancial statements. the general frame of the social responsibility is unlimited features and disagreed on its dimensions just today.The study also showed that the framework constructed can be modified to accommodate for different sizes,activities and structures of the economical unities. The study concluded in proposed framework for social auditing as well as a set of recommendations.

الارتقاء بواقع اعمال الشركة العامة للاسواق المركزية العراقية من منظور تخطيطي == Redevelopment In Reality Business State Company For Iraqi Shopping Centers In A Schematic Perspectiv

Author name: امال حسن علوان
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: تتلخص مشكلة البحث في محاولة الباحثة تقديم بدائل ستراتيجية مقترحة لتطوير عمل شركة الاسواق المركزية العراقية , حيث تفاقمت مشكلتها العملية منذ عام 2003 بسبب محدودية ايراداتها الناتجة عن توفر منافذ تسويقية عديدة بديلة مما ادى الى انحسار مردوداتها وتردي في نشا
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