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دور المنظمات في حماية حقوق المستهلك : دراسة ميدانية في بعض المنظمات العراقية == The Role of Organizations In Consumer Rights Protection (A Field Study In Some Iraqi Organizations)

Author name: هادي عبد الحسين مطر اللامي

Supervisor name: عبد الرضا فرج بدراوي الخماس

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:

تقييم كفاءة اداء الخدمات الصحية بحث تطبيقي لعينة من مستشفيات دائرة صحة بغداد / الرصافة == Evaluating The Efficiency of The Performance of Health Services A Sample of Hospitals In Baghdad Health Department / Rusafa

Author name: نورس كريم كاظم

Supervisor name: غسان قاسم داود سلمان اللامي

General topic: Administration and Economics

Specific topic: Nursing Administration

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: he current research aimed to assess the performance of health services in a sample of hospitals, health department Baghdad/ Rusafa, by measuring the technical efficiency using the constant returns to scale model (CRS), & volumetric efficiency using a variable Return scale (VRS) forhospitals the government of using surround data analysis.It have been using the number of doctors, the number of nurses as inputs to the model, and the number of auditors’ visits to outpatient, and the number of entrants to the hospital as the outputs of the model.So choose a sample of the of the Department of Government Hospitals Health Baghdad/ Rusafa has occurred, represented by : (Fatima Zahra Maternity Hospital and Children's Hospital, the son of the Municipal Children and Women's Hospital, Ibn al - Haytham for diseases of the eyes, and a hospital Ibn al - Nafis for diseases of the cardiovascular, upper - natal) and Hospital that the advantage of being located in the geographical area densely populated in the Rusafa side of Baghdad, it receives large numbers of reviewers per day and from different places. The vital hospitals that provide medical and therapeutic services round (24) hours a day and includes medical specialties minutes concerning the terms of reference for each respective hospital. These hospitals are teaching hospitals and is also subject to controls and contexts adopted by the Ministry of Health.In order to achieve the purpose of the study, namely, improving the efficiency of the quality of health services and seek to develop medical and nursing staffs and all cadres working in the provision of health service, it has been measuring the efficiency of the performance of services of these hospitals style surround data analysis, version (XLDEA - Version 2.3), and display input and output sample hospitals research and analysis on hard returns according to the size scale model (constant returns to scale - CRS) and scale returns variable size (variable Return scale - VRS).The results showed that some hospitals are inefficient hospitals, namely : (Fatima Zahra Maternity and Children, and the Ibn al - Haytham for the eyes), since the efficiency index for these hospitals (equal to the correct one). The hospital (the son of the Municipal Children and Women, Ibn al - Nafis for diseases of the heart and blood vessels, and the upper - natal) where efficiency index (less than the right one), That means it's less efficient hospitals

العوامل المؤثرة على انتاج بعض المحاصيل الحقلية في العراق == Factors Affecting The Production of Some Field Crops In Iraq

Author name: نور كمال عبد الكريم

Supervisor name: انتصار عريبي فدعم الدوري

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:

استعمال جدولة العاملين في تحسين اداء الملاكات التمريضية : بحث تطبيقي في مستشفى الشهيد الصدر العام في بغداد == Using Employees Scheduling To Improve Operational Performance of Nursing Staff - Applied Research In Al - Shahed Al - Sadr General Hospital

Author name: نور كريم حرفش

Supervisor name: هالة حمد ماجود

General topic: Administration and Economics

Specific topic: Nursing 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 البحث الى استخدام طريقة علمية في الجدولة لاعداد جداول عمل للممرضين من اجل تحسين الاداء العملياتي لخدماتهم وتقديم خدمة كفؤة على مدار 24 ساعة باليوم، واستخدم البحث احدى قواعد الجدولة العلمية الحديثة وهي قاعدة جدولة ايام العمل والعطل للعاملين، وتطبيقها | Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of working days and holidays rule for workers” , and applied on the nurses at AISahed al - Sadr General Hospital in Baghdad, the methodology of research adopted the applied and analytical research , and the data collected from the reality of installed information in the records of patient and records archive for nurses, to prepare weekly work schedules for nurses also measure and analyze operational performance levels, First, according to the numbers of nurses in scheduling Applied in hospital, and then measure the performance levels According to the number of nurses in the scientific scheduling proposed in research, The research found a number of results and the most important the applied scheduling nurses that applied in the hospital is not fit with the demand levels for nursing service in the most of its divisions. research concluded a number of recommendations, the most prominent is the move away from discretionary methods of scheduling and application of scientific method of scheduling that proposed by the research because it has proven its effectiveness in contributing to the improvement of the operational performance.

تحليل الاستثمارات المالية وتقويمها في المصرف العراقي للتجارة == Analysis Financial Investment And Evaluating Them In Trade Bank of Iraq

Author name: نور عبد الرزاق عبد الله

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: ان الاستثمارات المالية تدعم عملية التنمية الاقتصادية والاجتماعية، فضلا عن ذلك تعد الاستثمارات المالية من اهم الانشطة المصرفية التي تحقق الايرادات المجزية نتيجة قيام المصارف التجارية باستلام الودائع المصرفية ومن ثم تشغيلها وتوجيه هذه الاموال الى المجالات | The financial Investments support economic and social development process, in addition, they are Considered one of the most important banking activities that achieve great revenues due to bank deposits that commercial bank receives, and then direct them toward suitable investing fields. The research sheds the light on financial investments in commercial banks, and determines their ability in directing the available money toward the best investing fields, and determining the feasibility of these investments; that is, through analysis financial statements, and determining negative and positive deviations for the purpose of diagnose the negative deviations, handling them, and developing positive deviation. The trade bank of Iraq is chosen for this study, for the period (2007 till 2009) by using financial indices that are (quantity, and qualitative that related to financial evaluation and analysis); and in application, suggested mathematical structured patterns are formulated to clarify efficiency, effectiveness and risk (security) of financial investments. The study comes out with a number of conclusions and recommendation related to study subject, the most important of them are : 1. The first models function states negative deviation of total investments index to current accounts and deposit as a result of the decrease in efficiency of Trade Bank of Iraq, to employ the surplus money in current account and deposit in investing fields due to political, economic, and security circumstances of Iraq during these periods; and according to central bank of Iraq, banks has been obligated to cut government deposits of money directed toward investment.2. The second model function explains positive deviation to net profit index after tax to the total investments which denote profitability efficiency of Trade Bank of Iraq in achieving profit.

تحقق اثر التدريب في اطار المواءمة بين تصميم التدريب وخصائص بيئة العمل حالة : دراسية في المكتب الاستشاري لكلية الادارة والاقتصاد في جامعة بغداد == The Transfer of Training In Framework of Alignment Between Training Design And The Work Environment Characteristics (A Case Study In Consultancy Bureau of College Administration And Economics In University of Baghdad

Author name: نور حسين فخري الحديثي

Supervisor name: غني دحام تناي الزبيدي

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: Interacted Three Variables The formation of the theoretical framework For this search Which is To (Transfer of Training, work environment characteristics, Training Design), The research aims to promote the process of the transfer of training through alignment Between of the work environment characteristics and training design , and transfer of training process occupies agreat importance in achieving the ultimate goal of participating in the training programs , it is sure that this does not take place without the support of the working environment for trainees as well as the proper design of the training programs. The research problem is the weakness transfer of training to the work environment in The lnspectors generals offices , and the research sample included (249) trainees from the staff generals lnspectors offices of those who participated in the training programs implement by the Consultancy Bureau of College Administration and Economics in the University of Baghdad for 10 Iraqi ministries are : Ministry of Water Resources, Ministry of Health, the supreme body for Hajj and Umrah, Ministry of Finance, Ministry of Communications, Ministry of Industry, the Sunni Endowment, Ministry of Defense, Ministry of Municipalities, Ministry of Science and Technology.the questionnaire was the main tool in collecting data and information as well as structured interviews to training officers in these offices, the research use statistical program (SPSS) to analysis data , the research came to the set of results Perhaps the most rominent is that the work environment characteristics and training design occupies great importance in promoting the process of transfer of training in the generals inspectors offices , which requires increased many attention to support the trainees after their return to their work places, and attention to design the training process by the Consultancy Bureau and make required Characteristics in the generals inspectors offices to enable trainees to the transfer of training in a positive way

اثر غياب التخطيط السكاني في تفاقم ازمة السكن الحالية في العراق

Author name: نور حسين فاضل الحديثي

Supervisor name: عبد المنعم كاظم الجبوري

General topic: Administration and Economics

Specific topic: Strategic Planning

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

كفاية التحليلات المرضية وكيفية الحد من الافراط فيها : دراسة حالة

Author name: نوال عطروز مطلك

Supervisor name: اياد طاهر محمد الجبوري

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:

تاثير الديمقراطية في تشكيل المجالس المحلية : دراسة ميدانية في مجلس محافظة بغداد == The Influence of Democracy In Composition of Local Councils/Sample Studying of Baghdad Council

Author name: نوال عبد الكريم علوان الطائي

Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي

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: تمثلت مشكلة الدراسة بـ(ماهية علاقة ابعاد الديمقراطية وتاثيرها في تشكيل المجالس المحلية ؟) وتهدف هذه الدراسة الى اختبار الديمقراطية وتاثيرها في تشكيل المجالس المحلية ولفهم طبيعة العلاقة والاثر بين المتغيرين جرى اعتماد ابعاد الديمقراطية بوصفها متغيرا تفسي | Study problem be symbolized by the essential nature of the relationship and the influence of the democratic dimensions in establishing the local councils. This study aimed to examine the influence of democracy in the establishment of the local councils and in order to understand the nature and effect between the two variables, democracy dimensions is therefore has been adopted as it is an explanatory variable symbolized in four dimensions such as participation. Such as participation. Free opinion. Transparency and questionnaire and the council (of which election is the principle of its formation) is a positive variable represented in two dimensions (The chairman of the council and the members) coming out from two basic hypothesis : there is correlative connection of incorporeal evidence between all the study variables and influence connection of incorporeal evidence between the whole study variables and in order to examine the hypothesis the study was append on a sample representing the cancel members of Baghdad Governorate, the Managers and advisors of the council of a total number of 72 persons and data were collected by way of several means which is the questionnaire and personal meetings. To complete the study data. In this study it have been used several statistical means to process the information's, of which is the percentages to prescribe the study sample. The intermediary and range to determine the relative important , the false definition factor and the multiple decline to select the study hypothesis. The study has arrived to a collection of conclusions, the most important of which was the influence relation between the democratic dimensions (participation, free opinion, transparency and questionnaire) with the council. The study has put up a collection of recommendations the most important of which is : Spreading the democratic education among the community individuals and increasing their awareness to the importance of their role in establishing these councils which is created for their service and establishing the democratic work principles within the council through electing the chairman of the council and the governor away from party allotment and working seriously to provide the best services

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

Author name: نهاد حسين احمد

Supervisor name: نجيب سليمان بطرس

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 Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

الاستثمار الاجنبي المباشر في ظل نظريات الاعمال الدولية : دراسة تطبيقية على بلدان العالم العربي مع الاشارة الى امكانية استضافته في العراق == Foreign Direct Investment Under The Theories of International Business An Applied Study On Arab World Countries With Referring To Feasibility of Hosting Fdi In Iraq

Author name: نغم حسين نعمة عبيد

Supervisor name: محمد علي ابراهيم العامري

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: اضحت ظاهرة الاستثمارات الاجنبية ولاسيما المباشرة منها الموضوع الاكثر جدلا ومعاصرة في حقل الادارة المالية، فقد شهد التعامل بها نموا انفجاريا خلال الربع الاخير من القرن العشرين نتيجة التطورات الاقتصادية التي عمت العالم وفتح الاسواق العالمية وزيادة حدة المن | The phenomena of foreign direct investment (FDI) has become the most controversial and updated subject in the field of financial management. The transact in FDI witnessed an explosive growth in the last two decades of the 20 - century owing to the economical developments which pervaded the world as well as the openness of the world markets and the increase of competition, the concern in Transnational Corporations (TNCs) increased. The FDI made the TNC go beyond the borders and served as a toll to implement its operations abroad. These Companies had great role in the hinges of the world economy which reflects its financial, advertising, technological and marketing abilities. This growing role took place after a wave of mergering and strategic alliances among the companies that led to the increase of its effectiveness in the world economy, even some of the companies possessed abilities exceeded the available abilities of some countries. Consequently FDIS have become the main players that formulate and guide world events. The collapse of communism and the widespread adoption of free market economy attributed more flexibility to these investments coupled with the termination of the constraints imposed by the national regimes before the economic liberation. Thus they were able to impose their criteria because they became the main source of financial funding and acquiring the progressive technology. Numerous developing countries definitely competed to implement radical changes in their systems and Laws in order to prepare an attractive environment for FDIS. The Arab states, especially Iraq, have to interact with the new developments in the technological field because it is impossible to be away from the world developments and closed. It is necessary to interact positively with these variables and economical developments. According to the points mentioned the study provides a know - how applicable frame for the nature of the FDIS and how to attract them i.e. to provide the suitable investing climate. As Iraq is one of the Arab states the study focused on the Arab region to be the areas where the application can be analyzed through analyzing these inflows, trends. Distribution and features as well as measuring cost and the benefits realized in the host country. Moreover the paper examines the possibility of hosting FDI in Iraq through analyzing the reality of Iraq economy and its prospectus.The study reached the following important conclusions.1 - The trends of the FDI inflows are often on regional levels, they target a region and a not a designated state. The investor tooks for territories enjoy economical, predictable and political environments with effective jurisdical systems that facilitate to enter the markets. Regionalism represents dimension for overall strategy for these companies and that explains the small size or FDI inflows in the Arab world, which count for (2%) in the last two decades 2 - The evolution of commercial frames of regional configuration participated in displaying the efforts of host countries attraction to FDIS to enhance their abilities to compete and mergering in world economy by expanding their share in the market and relaxation of constraints on FDI in flows. The investors often use territory of free trade as a platform to access other markets. Egypt, for example, occupied the first location in the Arab world in attracting FDI inflows (17%) of the overall Arab inflows followed by Morocco (16%) while the other Arab states did not realize much (1%) like Iraq, Gyboty, Palestine, Kuwait, Mauritania and Somalia, and Libya has realized negative rate.3 - The attraction of FDI depends on the government philosophy, political stability, and privatization Law supremacy, the exchange of currency and taxation system. The important factor, which all these issues depend on, is the availability of real investing opportunities. The private sector plays the biggest role in this respect because it looks for these opportunities according to the requirements of the host economies and translates them in to projects and promotion to be incubators for these inflows. This clarifies the in congruency in the increase of inflows from FDL in the Arab world compared with the rapid increase in the world and in the developing countries. The rate does not exceed (5%) of the overall inflows of FDI in the developing countries while Africa realized (7%) Latin America 25%, Asia and pacific (59%)4 - The MNCS in their geographical distribution of their investments centered in the countries that always provide the congruent climate and not neglecting the importance of natural resources and the geographical location of the host countries. Egypt, Saudi Arabia, Morocco and Tunisia have the big share of the cumulative value of FDI in the Arab world which mounted (60%) in limited actors in these states because of the investor reluctance to enter specified sectors owing to the changes in political and economical situations and fear of foreign control on the nation capital. As a result the industrial sector gained the highest rate of inflows (36%) while the mining industry received (5.5%).The inflows of FDI in the Arab world were distributed in relation to the political risk of the sectors. 5 - The FDI inflows bear the positive effect that pushes the economic development forward when two conditions are available : - • The size of the inflows from FDI. The bigger size of the inflows will lead to a greater share in the economic growth process and vice verra.• The host country should adopt an effective role in conducting these inflows and directing them to the vital hinges. This explains the simple role of the FDI inflows to the Arabic region because it only realized a small rate (10%) of the gross fixed capital forming during the last two decades, while they realized higher rate in the developing countries. In Singapore, for example, the participation rate of FDI in forming the gross fixed capital was (63%) for the same period.6 - One of the justifications of FDIS in the Iraqi economy is to enhance development and economic evaluation in a country that suffers from deep and serious spoilage in economic structures and a collapse of the infrastructure. Here we can not ignore the transact with FDI has many benefits national companies (TNCS) based on the depth and degree of the relations built with centers of research and development (RD) in the host country. As well as the degree of recruiting the national staff in these companies and to run training and development courses

التنبؤ بانتاج التمور في الفرات الاوسط باستخدام السلاسل الزمنية == Forecasting Production of Dates In The Middle Euphrates Using Time Series

Author name: نعمة ساهون شنان

Supervisor name: رباب عبد الرضا صالح البكري

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:

التكاليف الاقتصادية والاجتماعية للتلوث البيئي : رؤية استراتيجية للسياسة البيئية

Author name: نضال عبيد عيسى

Supervisor name: ناظم جواد عبد سلمان الزيدي

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:

تقدير الفعالية النسبية لانموذج القطع المكافئ في تجارب نسبة الميل لقياس تاثير زيتي الزعتر والكتان على الوزن == Estimation of Relative Potency For Parabolic Model In Slope Ratio Assays To Measure Effect of Thyme And Flax Oils On Weight

Author name: نضال بهجت محي الحيالي

Supervisor name: قيس سبع خماس

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:

اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية : العراق حالة دراسية للمدة (1990 - 2013) == Government Debt Trend And Its Impact On Monetary Policy Iraq As Case Study For A Period (1990 - 2013)

Author name: نسرين حسن جوحي

Supervisor name: عماد محمد علي عبد اللطيف العاني

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: يركز البحث على توضيح اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية, كون الدين الحكومي يمثل احد مصادر تمويل عجز الموازنة الحكومية الى الحد الذي قد يؤثر على استخدام ادوات ومتغيرات السياسة النقدية بهدف السيطرة على حجم عرض النقد وسعر الفائدة ومكافحة ال | The research concentrate on government debt and its impact on monetary policy based on the fact that government debt represents one of the finance sources to government budget deficits to the extent that may affect the use of monetary policy tools and their variants in order to control money supply volume and interest rates and control on inflation also the stability of the currency value, so the research problem is in the non - use of government debt tools as one of the most supportive of monetary policy in Iraq on one hand, and the weakness of monetary policy from other hand by its traditional tools that depends on exchange rates to support the stability of local currency value. To reach the target the research seeks, we must put a deliberate policy of government debt lead to support monetary policy through issuance securities, which aims to withdrawal of the money supply in inflation time in one hand, and lead to invest excess reserves at commercial banks in productive projects that serves national economics and thus leads to the stability of the monetary and financial side. The study reached an important conclusion, is that the continuing deficit in the government budget occurrence was not an accumulation of government debt so the government debt represents in research time is not the main cause that impact on monetary policy variables but the main cause is the increasing of government spending, so the government seeks to finance deficit by monetary authority represents by central bank although the government debt is still relative low which means that government debt affect is very limited on monetary policy. The most important recommendations refers to stop borrowing from central bank in order to finance government expenditures but must finance government debt from non - inflationary sources ( treasury bonds and remittance) to control inflationary excess liquidity restriction and revitalization of open market operations and work t o use government debt money in productive not consumer investments.

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

Author name: ندى كاكي بيرة لوائي

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: ندى سلمان حبيب

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: ندى سعد غدار

Supervisor name: عماد محمد علي عبد اللطيف العاني

General topic: Administration and Economics

Specific topic: Strategic Planning

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: ندى اسماعيل جبوري القماج

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

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: ندى احمد امين

Supervisor name: قتيبة نبيل نايف القزاز

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

Author name: ندوة هلال جودة

Supervisor name: نبيل جعفر عبد الرضا المرسومي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

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

Author name: سيروان كريم عيسى

Supervisor name: نجاة سليم يوسف

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: نبيلة عبد الهادي فائز الشريف

Supervisor name: ظافر حسين رشيد النجار

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

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

Author name: نبيل قاسم مفتن

Supervisor name: مها كامل جواد

General topic: Administration and Economics

Specific topic: Municipal Administration

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

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

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

Author name: نبيل صالح محمد رضا معله

Supervisor name: سهيل نجم عبد الله

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

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