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تحليل العوامل المؤثرة في سلوك المستهلك ازاء ممارسات الخداع التسويقي : بحث تحليلي في عينة من اسواق بغداد التجارية == Analysis of The Influencing Factors On The Consumer Behavior Over The Deception Practices of Marketing Analytical Research In A Sample of Baghdad Commercial Markets

Author name: مصطفى رعد صالح الحمداني
Supervisor name: احمد نزار جميل
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يربط البحث الحالي بين متغيرين اساسيين ذات اهمية كبيرة في المجال التسويقي، الا وهما ( الخداع التسويقي والسلوك الشرائي للمستهلك )، ويسعى البحث الى الوقوف على تاثير الخداع التسويقي في السلوك الشرائي للمستهلك في عينة من اسواق بغداد التجارية، وتمثلت مشك | current research Linking between two variables key sectors with great importance in the field of marketing , namely ( a deception and consumer behavior), and research seeks to identify the impact of marketing deception in the purchasing behavior of the consumer in a sample of Baghdad commercial markets , and the research problem was represented by arange of questions about the nature of the relationship and influence between the independent variable (marketing deception) and the dependent variable (consumer behavior), and two fundamental research hypotheses have been emerged, including four sub - hypotheses each of them subjected to statistical tests..The research was done on a random sample of 289 consumers in seven marketing complexes , and the questionnaire tool was the main key in the collection of data and information, and for their analysis of the data used several statistical methods such as mean and standard deviation and simple correlation coefficient and simple linear regression equation and (T) test and (F) test. And The most significant findings of the research is a lack of correlation and impact between research variables , and the research found a set of conclusions, the most important of that the marketing deception practices are from ancient origins and practiced from old time, and most of the countries developed legislation and laws that limit these practices and that protects consumer safety and their rights to access to safe products, and that there are significant moral effect of deception in the distribution on the purchasing of consumer behavior..The main recommendations was the official authorities address the legal legislation that protects the consumer and work to develop them in order to limit or reduce the phenomenon of marketing deception and preserve the safety of consumers, and draw attention to the same culture Limited class and try to spread the culture of use of the products and how to make sure about the safety of products they consume, and as well as urged scholars and researchers further studies and research related to the phenomenon of deception and taking other practices about marketing deception

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

Author name: مصطفى خضير حسين
Supervisor name: صلاح الدين عواد كريم الكبيسي
Specific topic: Performance Evaluation
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى معرفة مدى انعكاس المعرفة الضمنية بابعادها (الخبرة، المهارة، الحدس، القدرة على التفكير) على الاداء المنظمي لمكاتب المفتشين العموميين بابعادها (محور العمليات الداخلية، محور النمو والتعلم، محور التركيز على المتعاملين ) وقياس وتحليل ونوع ال

الخصوبة السكانية في العراق تطورها والعوامل المؤثرة عليها واثرها في تحديد حجم السكان مستقبلا == Population Fertility In Iraq, Its Improvement And Effect Factors Upon And Its Influence In Specified Size of Population In Future

Author name: مصطفى حبيب مهدي
Supervisor name: تهاني مهدي عباس الياسري
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: The fertility represents most important variables in the population growth and determine the level of this growth and trends in Iraq is the countries with high rates of fertility compared to many countries of the world and the importance of this variable in the population growth and the fact that this variable influenced by demographic, social, economic and growth trends of these families and their development in society. The different methods to fertility measurements (direct and indirect ) in order to arrive actual fertility which matches with fact of Iraq based on data Censuses 1987 and 1997 and then an analysis or factors affecting them, which include as following : average of ages , and mortality and infant children , and the differences urban and rural education contribution of women in the workforce and uses contraceptives , religion wars that affect fertility behavior and reflected on the planning and development using style multiple regression adoption ready program ( SPSS ) , and was also study the effect of fertility in determining the size of population in the future adoption of the 1997 as base which exposes hypotheses which concerning with projections of (fertility, mortality and migration) and the results of these abortions during the period of 2022/1997 using ready program (spectrum) to build a database large dependent population for many purposes, such as planning, development and future population policy.The research divided into five chapters include first submitted and the aim of the research and previous studies and the second the theoretical side and the third (practical aspect) and fourth (population projections) and included Chapter fifth presents conclusions and recommendations that have been reached and the most important recommendations seen by the researcher ,are necessary

انعكاسات التصميم التنظيمي في اداء المنظمة طبقا لتحقيق متطلبات الموازنة بين الوقت المتاح للحياة والعمل : بحث ميداني في عدد من المستشفيات الحكومية ببغداد == The Reflection of Organizational Design In Organization Performance According To Achieve Balancing Between Available Time For Work And Life A Field Research In A Number of Governmental Hospitals In Baghdad

Author name: مصطفى جعفر عيسى
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت الدراسة الحالية لاهداف عدة منها تحديد تاثير التصميم التنظيمي في اداء المستشفيات وابعاده (الكفاءة، تطور الموارد البشرية، رضا المريض، جودة الرعاية الصحية)، وكذلك الكشف عن الدور التفاعلي للموازنة بين الوقت المتاح للحياة والعمل للاطباء، في العلاقة بين الت | The present study has searched several objectives, including identifying organizational design influence on the performance of hospitals (efficiency, the development of human resources, patient satisfaction, achieve financial results, and health care quality), as well as detection of reactive role to balance the time available for doctors life and work, in the relationship between organizational design and hospitals performance (family and social relations, expectations of the educational and professional life, financial situation and personal budget, personal and contributions to the community, responsibilities routine in life, emotional side and psychological well - being). By using a multi - level analysis. the impact level of the study on the budget of six public hospital environment between the time available for doctors life and work,. By using multi - level analysis. The study focused on the problem through the results of the preliminary study conducted by a researcher at the six hospitals in the Medicine City, it has emerged that there is a clear interest by physicians with regard to the balance between the time available for life and work in the current study, a variable interactively can enhance the organizational design to improve hospitals performance better than if the organizational design alone. Moreover, as a result of official correspondences between the Medicine City and the Ministry of Health about the attention and emphasis on organizational design and organizational dimensions design and others as it would help to improve hospital performance in the southwestern city of Medicine, which confirms the presence of a field problem worthy of study treatment, was a promising scholar several questions for this the purpose. The researcher followed in the current study the quantitative Methods, which is one of the basic entrances in social studies, including business, comes as a result of the questionnaire style use as an essential tool in data collection. Also the researcher focused on the deductive approach at the theoretical aspect of the study begins with the development of the theory or hypothesis and then develop a strategy to be tested and verified and then accepted or rejected in terms of treatment, and focused on the field side of the inductive approach, and used the quantitative analysis for this purpose as a variables of the study, description exploratory, to check practically the validity of the outcome of the theoretical orientations, and the sincerity of hypotheses of the study, it was chosen Medicine City sample Search being the newest and largest therapeutic and educational health institution in Iraq and the Middle East, due to the assimilation of all the medical and service disciplines and requirements. The study found a set of conclusions the most important are : 1. Provided a sample of selected doctors members of the characteristics of the application of the scale condition that should characterize administrative and behavioral studies and through the sincerity and willingness to provide correct and accurate opinions about the organization staff, and have been a variety of six hospitals test disciplines as well as the selection of sample doctors who are elderly and have a high scientific qualifications and advanced expertise from there long service years in hospitals, also the reliability of the sample selected criteria for measurement purposes and the application of it, and make use of the results for the evaluation, review and comparison purposes.2. achieve the reliability and validity of the paragraph measurements of the balance between the time available for life and work variables resounding success despite being a foreigner measure has been in the American business environment which affects the good application on the local Iraqi - level action, and that drives the result to go about testing the appropriate statistical formulas for the verification and evaluation and comparison purposes with previous foreign studies, such as the acceptance of the tests extended to variables (external business environment, organizational design, organization performance), and infer from that, the possibility to take advantage of the four variables surveyed in the study to conduct subsequent studies by other researchers in other work of the health sector scale.3. Results confirmed the diagnosis of a changing external environment step which oriented attention to economic, political, cultural, social and technological factors, the labor market, hospital customer, which follows the reality of the Medical City as a government institution is still characterized as a social system that is located between the closed and semi - closed and including that makes it affects the future of the hospitals and their descent into the abyss due to the weakness of its orientation towards the environment and to gain social legitimacy from them. 4. Checking organizational design in Medical City that represent an identical image to determine the value systems in the hospital in order to suit the current organizational design that based upon validity and expand doctors responsibilities.

استخدام تقنيات ادارة الكلفة في ترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز

Author name: مشتاق كامل فرج
Supervisor name: فائز نعيم يوسف
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:

تطوير اجراءات لجان الفتح وتحليل العطاءات في ديوان محافظة كركوك == Develop Procedures For Jean Open And Analysis of Tenders In The Office O F Province of Kirkuk

Author name: مشتاق طالب ناصر
Supervisor name: عبد السلام لفتة سعيد
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الحالة دراسة اجراءات لجان الفتح وتحليل العطاءات للارتقاء بها الى الافضل بشكل يجعلها عملية متكاملة لكل جوانب النجاح عن طريق الاخذ بالاساس العلمي والاختيار والممارسة النزيهة عن طريق معايير الاحالة والتعاقد الشفافة والواضحة وتلبي حاجة الجهات المستفيدة | This research study measures to Jean Open and analysis of bids to upgrade them to the best to make them integrated operation of all aspects of success by taking the scientific basis , choice and practice fair by the standards of the assignment and contracting transparent , clear and meet the needs of the beneficiaries , after the definition of the tender and statement types, with brief for action committees above and stand on the nature of the work of the Office of the province of Kirkuk and to identify the divisions and its people was presented a set of completed projects within the development of the regions and petro - dollars also been identified strategic projects in the governorate. After analysis, the study based on cohabitation field , study the instructions and records have been approved to stand on the most important problems and constraints faced by these committees during the process of opening of the tenders , analyze and work to develop standards that will restore discipline and balance through the recommendations that have been accessible.

صياغة مبادئ ادارة الاعمال وفق المنظور الاسلامي : دراسة استطلاعية

Author name: مزهر عبد السادة حنين العلياوي
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Islaim Thought described by corporate Solutions for Human problems Which The present Thoughts and philosophies disable to immanence it.This Solutions Covered various Area Like Management, Economics, culture, Abslube Science.The Islamhc Thought Full of Mature Directions and Principles That can be Respond to the Contemporary Management Requirements. And its can be applicable at all organizations an Firms in general ,and at Arabic and Iraqi Firms in specific. The Study aim to elicited set of the Islamic Management principles. and tested it's application at Iraqi Industrial Firms.The study applied in a sample of Iraqi Industrial Firms in Basrah City ,they include ( petro - chemical - Fertilize , and paper Firms), The study used a questionare For5 collecting and inlayzing Data, The questionare consist from two measurements , the first matured principlesof Islamic Management, its Contains (9) variable explained by ( 36 ) Items, and the second matured the applicable of thes principles at Iraqi firms subject of thus study , The measurement depend on ( 4 ) variables , explained by ( 16 ) Items.The test made on three type of samples , The First sample include religion men with managerial experience. to verify that the principles respond to the Islamic men view.The second sample include the academic specialize in Managerial area to verfiy that the principles consist with contemporary management principles. The third sample include managerial leadership at the firm subject of study to verify the level of their acceptance to principles of Islamic management in their Firms work area.The study attached set of results , from the main results is , The ability of elicited set of Managerial principles from the Islamic thought that Fit to leading and managing contemporary business organizations.The principles of Islamic Management more advance in perspective and effects than the principles of modern Management.

طرائق لتقدير معالم نماذج عمليات ليفي وتوظيفها في اسعار عوائد اسهم مصرفي الشمال والمتحد == Methods of Estimating Model Parameters Le'Vy Processes And Emoloyment In Returns Stock Prices North Bank And United

Author name: مريم جمعة موسى
Supervisor name: مناف يوسف حمود
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد سوق الاوراق المالية الهدف المنشود للمستثمرين الذين يرغبون في التخصيص الكفء للموارد المالية المتاحة لديهم الامر الذي يتطلب توفر قدر من البيانات والمعلومات المالية الصحيحة المتعلقة بالشركات التي تتداول ادواتها في السوق حتى يتمكن هؤلاء من ترشيد قراراتهم | The stock Exchange is the target for investors who are interested in the efficient allocation of financial resources available to them , which would require a lot of data on companies that are trading their tools on the market so they can rationalize their decisions and make profits unusal in light of market efficient proper financial in formation.However because there are fluctuations in returns stock prices resulting from low and high stock returns prices at the Iraq stock Exchange solve this problem by using stochastic processes models,One of the models le'vy. Relying on the so - called Brownian subordinate as it has been relying on the so - called Normal Inverse Gaussian (NIG).the research aims as the estimate that the parameters of his model using two methods (MME,MLE) and then employ those estimate of the parameters in the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange. As well as the use of simulation method for the purpose of simulating the practical side with a different presumed cases.Has been reached the practical side, which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE).As for the side of the simulation it has shown favorable results also MLE on MME. As well as the simulation results indicated that the increase in the value of kurtosis and decreasing the value of skewnsses in NIG model it may cause a decrease in large volatility especially when increasing valumes of samples while side applied found that the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well asthe United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE).therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.

امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية == The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX

Author name: مروة رعد ابراهيم
Supervisor name: لبنى زيد ابراهيم
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33

تحليل تكاليف الجودة بالاعتماد على اعادة هندسة العمليات لاكتساب الميزة التنافسية

Author name: مروة حسين علوان
Supervisor name: حنان صحبت عبد الله
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تشهد بيئة الاعمال الحالية تطورات هائلة نتيجة عولمة الاسواق والانفتاح الاقتصادي والتكنلوجي ما نتج عن تلك التطورات ارتفاع حدة المنافسة بين الوحدات الاقتصادية وبالنتيجة ارتفاع تكاليف منتجاتها وانخفاض خصائصها الوظيفية كونها لا تاخذ بنظر الاعتبار الاستجابة لمت | Witness the current business environment tremendous developments as a result of the globalization of markets and economic openness and technological What resulted from these developments heightened competition between economic units and as a result higher product and lower functional characteristics costs because they do not take into account the response to the requirements of customers, which kept her from searching for scientific methods to help them cope with the changes and improve its competitive position. Find the fundamental problem in Wasit State Company for Textile Industries has focused a significant rise in the percentage of damage to the product sweaters and up to 37%, so the company needs to radical and comprehensive change in the production processes and redesigned based on an analysis of the cost of quality and use as a guide or manual to guide the re - engineering team operations for the content of the indicators of the strengths and weaknesses in the production process as a whole. Thus, the research aims to use the statement of the importance of quality and costs of re - engineering processes to improve the competitive situation of economic units, as well as to identify the possibility of re - engineering processes in Wasit State Company for Textile Industries IT application. Search is based on the fundamental premise that the use of quality cost analysis based on re - engineering IT operations helps Wasit State Company for Textile Industries to reduce the percentage of damage to the product sweaters dramatically. The research found a set of conclusions was that the most important process re - engineering is the concept of radical change of economic units that you can not move to the current business environment, which is characterized by intense competition has been shown that the use of re - engineering IT operations in the company's research sample contributes to the reduction of quality costs by very large by working on production lines replaced Bmka?n modern fully automated.The most important recommendations reached by the research is the need to do a review of reinterpretations reality public company to make them able to act in accordance with market mechanisms and competition.

العلاقة المتبادلة بين التغيير والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي == The Relationship Between Change And Organizational Culture And It Impact On Organizational Structure Dimensions

Author name: مروة جعفر صادق
Supervisor name: علي حسون فندي الطائي | عبد المنعم كاظم حمادي
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتناول البحث الحالي "العلاقة المتبادلة بين التغيير التنظيمي والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي", ويسعى الى تحقيق مجموعة من الاهداف اهمها قياس العلاقة بين التغيير التنظيمي والثقافة التنظيمية ومعرفة تاثير هذه العلاقة في ابعاد الهيكل التنظي | The current research Examines "The relationship between organizational change and organizational culture and its impact on the organizational structure dimensions", The research problem is the changes that have occurred after 2003 and yet on The interactive relationship between organizational change and organizational culture and its impact on the organizational structure dimensions for the Iraqi Ministry of Science and Technology. This research aims to achieve a set of goals, the most important measurement of the relationship between organizational change and organizational culture and know the impact this relationship in the organizational structure dimensions of the Iraqi Ministry of Science and Technology. And It was drafted Six main hypotheses : The first is the existence of a correlation significant differences between organizational change and organizational culture, Second there is a significant correlation between the organizational change, organizational structure, The third is the existence of a correlation significant differences between organizational culture and organizational structure, The fourth is that there is a significant moral effect to Organizational change in the organizational structure, Fifth hypothesis is there is a significant moral effect on Organizational culture in the organizational structure dimension, Sixth There is a significant moral effect for The relationship between organizational change and organizational culture in the organizational structure dimensions, In addition to the sub hypothesis associated with these Key hypothesis. In order to Achieve these hypotheses tests Use the integral approach combines historical method and curriculum descriptive and analytical, It has been applied to a sample of the general managers and managers of the centers and departments and division in the Iraqi Ministry of Science and Technology, The number of the sample (72) individuals have been distributed form questionnaire about their views on the subject of research, It was the completion of all data through field visits and Personal interviews and some official documents, It has been using a number of statistical methods for data processing, including : Percentages ,Duplicates, Arithmetic mean, And standard deviations, Split half, Cronbach Alpha coefficient, In addition to simple linear correlation coefficient, T test, simple linear regression And multiple linear regression. It was reached a set of conclusions The most important There is a positive correlation Between Organizational change and organizational culture, and their influence appears only on the dimensions (formal, central), This shows that the organizational structure of the Ministry suffers from inertia, As it is not accompanied organizational change programs. Moreover, the researcher recommended strengthening the operations of organizational change in the ministry through the development of organizational culture by making it more flexible, which helps to stimulate the organizational structure of the various changes in the ministry

تاثير اعادة هندسة العمليات الادارية في المواطنة التنظيمية : بحث تطبيقي في الشركة العامة للصناعات الالكترونية == The Effect of Managerial Process Reengineering On Organizational Citizenship Applied Research On Electronic Industries Company

Author name: مروة بدر زيا يوسف
Supervisor name: شفاء محمد علي العزاوي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى التعرف على واقع متغيري البحث في المنظمة المبحوثة والتعرف على علاقة الارتباط والتاثير بين ( اعادة هندسة العمليات الادارية وسلوك المواطنة التنظيمية), وطبق البحث في شركة الصناعات الالكترونية وشمل عينة من المدراء والموظفين من كافة المستويات | The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي == Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

Author name: مرتضى ابراهيم مكي التميمي
Supervisor name: نصيف جاسم محمد علي الجبوري
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.

مقارنة بعض خوارزميات التحليل العنقودي في تنقيب البيانات (Data Mining) مع واقع تطبيقي == A Comparing To Some of The Algorithms Cluster Analysis In Data Mining With Application

Author name: محي الدين خلف ايوب
Supervisor name: قتيبة نبيل نايف القزاز
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان التقدم العلمي المتسارع والانتشار الواسع للمعلوماتية ادى الى الاستعمال الالكتروني لمختلف المعلومات والتي اصبحت تتراكم بشكل هائل في قواعد بيانات كبيرة, وهنا تكمن اهمية البحث في محاولة تنضيج وتبويب هذا الكم الهائل من البيانات في قواعد معلومات تؤدي الغرض ا | Scientific progress is rapid and widespread Informatics web mail to various information which became accumulate dramatically, leading to try to find how tend to tab and this huge amount of data bases for information leading to the desired purpose. Work the term data mining (DM) is appropriate in this area and because of this importance of this research was to try to use data mining algorithms with the search in the accompanying circumstances. And a summary of research supports access to information and knowledge discovery through the use of techniques for data mining (DM) and also touched on the stages of exploration process of data passing through the stage of data processing and even the testing phase (F_test) to measure the case of variation or variation in the data when you reach a level of fitness (Optional). The results of the tests can be observed when changing the sample size (n) as well as the size of clusters (k) , and this leads to variation in the laboratory value (F) and in each case and her envelope. Cluster analysis of the data has spawned tests , The algorithm (K - Means) is the best , Comparing with (Single Linkage) and (Complete Linkage) algorithms A position to achieve the research hypotheses under the values shown in the tables , through calculable scale test (F_test) as well as the scale (MSE) , according to the results of experiments testing of samples sizes (n) and the size of the clusters (k) applied to the variables (v) Search.

تحليل تاثير عوامل البيئة الداخلية في معالجة السلوكيات السلبية للعاملين في مكاتب المفتشين العامين : بحث ميداني == Analysis The Impact of Internal Environmental Factors In Treatment of The Negative Behaviors of Workers In The Offices of General Inspectors A Field Research

Author name: محمود كاظم عبد كسار
Supervisor name: علي حسون فندي الطائي
Specific topic: Control and Inspection
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: درست ظاهرة السلوك السلبي كظاهرة اجتماعية ونفسية تؤثر على اداء وحياة العاملين داخل المنظمة وخارجها, وتم تبني هذه الظاهرة بالبحث من حيث اثر البيئة الداخلية للمنظمة في معالجة هذا السلوك، كونهما متغيرين ينتميان الى حقل السلوك التنظيمي لمعرفة نتائج تلك المتغير | The phenomenon of negative behavior has studied as a social and a psychological phenomenon affect on the performance and life of workers inside and outside the organization.Theadoption of this phenomenon looks in terms of the effect of the internal environment of the organization in addressing this behavior, being the two variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations for its specificities differ from the rest of the Arab and foreign environments. Therefore, the research focused on testing the impact of the internal environment factors of the organization in treatment the negative behaviors of the workers. Theinternal environment with its main elements : organizational structure, administrative leadership and incentives play an important and vital role in the performance of organizations by influencing in the behavior of employees.Therefore,it shows the willingness of workers to make great efforts for the benefit of the organization and possess a strong desire to stay there and stay away from negative behaviors, and acceptance regulatory rules, values, and the main objectives of the organization.The problem of research derived from the sensor to the manifestations of negative behavior in the Offices of General Inspectorsand the negative serious effects on relationship of workers and their organization intellectually and professionally, and importance of recognizing the organization for the consequences of this phenomenon on the performance and commitment of its staff.Onthe basis of this importance,this research came to test the research community that represented by (6) Offices from the Offices of General Inspectorsin the Iraqi Ministries, the sample included (98) employees used the questionnaire to collect data and analyzed paragraphs based on the Statistical Program for Social Sciences (SPSS).The research has come to many conclusions, most notably is, the centralization govern the work of the surveyed Offices of General Inspectors. Theworkers cannot take the decision bythemselves only by reference and in detail to senior management, in spite of knowing what must be done and the limited participation of workers in decision - making by the laws and regulations.The official and complexity limited the free movement of workers towards highlighting the skills and personal abilities that reflected on the functions of the office, standing in front of their ambitions and their inability to embrace new ideas.Theadministrative leadership affect the negative behaviors, and this shows that the leaders or administrative of offices have prominent role in the treatment of negative behaviors, as it put the plans, policies and programs.It can reflect the vision, philosophy and ideas in creating an appropriate internal environment and encourage their human resources to raise and interact with them and encouraging them to participate in the implementation of these ideas and visions, leading consequently to enhance the trend towards positive behaviors and to move away from the negative ones.The types of positive moral incentives increase the sense of relief and a desire work, as well as a sense of complacency about financial incentives that received being equal to employees in other organizations. As well as a number of recommendations, including moving away from the concentration of power in specific areas of the organizational structure of the researched organization, re - distribution of powers, reduce the rules and procedures specific to the behavior of employees within the researched organization, and bring the tradition of fieldwork - based of self - censorship to achieve creativity and a sense of confidence.To avoid the unwanted behavior, it need from the administrative leadership to listen to various levels of regulatory proposals and problems of subordinates and work to resolve it, and not left hanging.Because itis vital and important for the growth of the researched organization and developed and encourages them to take risks and responsibilities and not blame and reprimand them in case of failure and reducingthe specific rules and procedures to the behavior of employees within the researched organization. Thetradition of fieldwork - based of self - censorship must followed to achieve creativity and a sense of confidence, avoid undesirablebehavior, and the need to create an internal environment suitable lead to increase the ability of workers on adaptation by financial and moral incentives and enhancing work to create asuitable internal environment. It leads to increase the ability of workers and enhance the confidence of workers to maintain open channels of communication between management and employees through the activation of the system of incentives based on the professional standards.Througha mechanism of action and a specific system for the management of incentives optimally with the need for an element of credibility in the application of the system of incentives within the organization.Suchincentives to be given to the owners of excellence and innovation in performance and reward creative work, and evaluate the level of incentives and their effectiveness for workers

البرامج التدريبية ودورها في تحقيق متطلبات وثيقة استراتيجية الاصلاح الاداري : دراسة تحليلية لعينة من البرامج التدريبية لديوان الرقابة المالية الاتحادي == Training Programs And Their Role In Achieving Administrative Reform Strategy Document Requirements : Analytical Study of A Sample of Training Programs For The Federal Office of Financial Supervision

Author name: محمود عبد الوهاب حسن العبدلي
Supervisor name: عبد الناصر علك حافظ
Specific topic: Performance Evaluation
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تسليط الضوء على دور البرامج التدريبية في تحقيق وثيقة استراتيجية الاصلاح الاداري لعينة من البرامج التدريبية المقامة من قبل ديوان الرقابة المالية الاتحادي، في الوقت الذي تسعى فيه الادارات الحكومية لمواجهة التحديات في مجال محاربة الفساد الادا | This research aims to shed light on the between the training programs and their role in the administrative reform strategy in the sample held by the Office of denominational control federal training programs, at a time when government departments seek to meet the challenges in the fight against financial and administrative corruption, and in order to achieve this has been adopted Find the number of research approaches sober, represented in the basis of the analytical approach to test relations research and its variables, and launched search of a problem is expressed in a number of intellectual and practical questions in order to clarify the intellectual connotations of the variables under study and of the effectiveness of training programs, administrative reform strategy, being one of the modern subjects on Arab environment General and the Iraqi special environment.Find two assumptions major first for the relationship of the link has been included, and the second for effect relationship between research variables, has represented the research sample (105) employees in the training and support departments have department at the Federal Office of Financial Supervision, it has been used questionnaire as a key tool for this purpose, in addition to the use of the checklist for the purpose of measuring training programs impact on a sample of employees of other ministries (the Ministry of transport, the Ministry of Electricity) totaling (33) who have received training in the Court, as well as interviews with some of the departments for the purpose of collecting some information pertaining to the research variables ,it has been using a number of appropriate statistical methods to analyze data and test hypotheses, such as arithmetic mean, standard deviation, coefficient of variation, etc. in the final analysis, the results showed the health of most of the hypotheses and the most important of the existence of a correlation significant positive significant between research variables, and depending on the formulation of a number of conclusions which it is based researcher in the development of a number of recommendations to the Organization surveyed, with writing Conclusion It included several proposals for future studies later.

دور الاجتهادات والتدخلات المجتمعية في خطة تنمية الاقاليم لمحافظة ميسان == The Diligence And Societal Intervention In The Development of The Province of Maysan

Author name: محمود عبد الحسن ساجت
Supervisor name: فضيلة سلمان داوود
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: بعد عام ( 2003) برزت الحاجة الى موازنات خاصة للمحافظات للنهوض بواقع الخدمات فيها حيث كانت البنى التحتية شبه معدومة في بعض القطاعات ومتخلفة في قطاعات اخرى، وبعد اقرار موازنة تنمية الاقاليم من قبل الحكومة الاتحادية،والتي تضمنت تخصيص مبالغ الى كل محافظه (حسب | After a year (2003) there was a need to especially budgets to the governorates for the situation of services where the infrastructure almost non - existent in some sectors and backward in other sectors, and after the Approval of the budget development of regions by the federal government, which included customize Amounts to each Governorate (by percentage of population ) the Governorates implemented service projects in all sectors, in accordance with instructions issued of federal law for The annual budget and in accordance with instructions (1) for the year (2008) the governorates found themselves with great challenges, the best exploitation of those customizations is implemented the infrastructure projects by competition with time according to a Future vision and strategic planning. Maysan governorate is one of those governorates that has struggled to achieve the best services to the people of the governorate by forming an annual working group and steering committee to prepare such plans the governorate collaborated with (UNDP) for this purpose, and starting from the year (2012) the governorate organizing a referendum paper and electronic as well as seminars and discussion to involve the largest number of governorate people to prepare the plans and their views about prioritize projects according to these questionnaires and seminars as well as views of the working Group and the Steering Committee According to Law No. (21) for the year (2008) the governorate preparing plans, must be ratified by the Governorate Council, due to the fact that all the members of the Governorate council and even some officials in the province belong to political parties, that mean intervention of the preparation plans and choose some projects in accordance with the narrow partisan interests and nepotism and clienteles away from the priorities and the actual need of prepared strategy for the Governorate ( 2011 - 2014 ) and prepared by the Council itself. Was conducted a questionnaire to find out societal intervention in the preparation of previous plans , by distribution of (125) form , which included questions about the intervention of the citizen and the civil society organization and officials of the Governorate and deputies of the Council into preparing plans. after analyzed results according to this survey , showed that the citizen and the civil society organization is not on high level and the officials of the Governorate and the deputies of the Governorate council have intervened to favor their parties and their organizations. After providing a brief history and definition of Maysan Governorate and identify the opportunities and challenges facing the implementation of Maysan Governorate strategy, and review the experiences of some countries with relation of this development then ' review the recommendations and suggestion that would reduce those interventions and implementation of plans when using strategic planning (which is the aim of research) to achieve the wishes of the citizens to live in a safe environment includes the most basic requirements of life and to have reconstruction development away from any quotas or political intervention.

تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة : بحث تطبيقي في الشركة العامة لمنتوجات الالبان == The Impact of Transformational Leadership Attributes In Applying The Total Quality Management Applied Research In The General Company For Dairy Products

Author name: محمود عايد حسن المساري
Supervisor name: عفاف حسن هادي الساعاتي
Specific topic: Industrial Management
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناول البحث موضوع تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة, وقد اختبر البحث في الشركة العامة لمنتوجات الالبان باعتبارها من الشركات الحيوية والمهمة في القطاع الصناعي وتقدم منتجات مهمة للمستهلك العراقي, وقد طبق البحث على عينة مكونة من (10 | The age in which we live witnesses a dramatic changes in most fields of life, the scientific and technological progress and the phenomenon of globalization share the increasing recognition of change and development requirements in the present and the future and keep up with all the developments of civilization, which requires that managers and workers empowered so that they can adapt and interact positively with the circumstances surrounding and this leads the managers and workers to be on a high degree of creativity. The research aims to determine the effect of transformational leadership attributes in the application of total quality management, which applied in the General Company for Dairy Products, it is one of the vital companies that provide an important products to the Iraqi consumer. The Transformational Leadership considers one of the factors affecting the success and permanence since the ability of organizations to cope with environmental change and continue with it depend highly on the ability of its management to adopt appropriate leadership style that achieves high levels of performance. The researcher adopted a descriptive analytical method in the analysis of the research problem, the research included two main hypothesis which are subdivided in to twelve sub - hypothesis subjected to the tests of research, a sample of (100) director has been selected distributed in the upper, middle and executive levels in the mentioned company , the researcher used the way the questionnaire as a tool head for collection data and information as well as structured visits and interviews conducted during the application period in the company. And for the statistical treatment of the research data a lot of statistical methods used including (correlation coefficient, calculation mean, standard deviation, the Spearman rank correlation, simple linear regression model, multiple linear regression model, the global analysis(. The research reached to a set of conclusions and recommendations, among the conclusions there is a strong correlation between transformational leadership attributes and principles of total quality management relationship, with the exception of the principle of participation of individuals working, in addition to that administrative leadership featured with a medium level of transformational leadership attributes and the commitment of the company management to support and implement the Total Quality Management , as for the main recommendations, they are : to raise the level of participation of individuals working in the company through their involvement in the administrative process and show interest in their ideas and opinions, which will impact on their performance, and the management of the company must pay attention to apply empowerment as a modern management strategy seeks to encourage transformational leaderships and their workers for the need to abandon traditional methods and systems for the management to be able to have access to continuous improvement in the services provided, and therefore the impact on the achievement of creativity.

اداء فـرق العمـــل في اطار التفاعــــل بين القيادة الرؤيوية ومرونة الموارد البشرية : بحث تحليلي لاراء القادة في مقر ديوان الرقابة المالية == The Performance of Team Work Under The Interaction Visionary Leadership Practices And Human Resources Flexibility Search Analytical Leadership In The Office of Financial Supervision

Author name: محمد ياسين رحيم التميمي
Supervisor name: علي حسون فندي الطائي
Specific topic: General Administration
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى بيان العلاقة بين المتغيرات الرئيسية (اداء فرق العمل في اطار التفاعل بين القيادة الرؤيوية ومرونة الموارد البشرية) للمنظمة المبحوثة (ديوان الرقابة المالية) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (42) | The research aims to release the relationship between the key variables (The performance of team work in light of the interaction between the visionary leadership and flexibility of human resources) of the Organization surveyed (Office of Financial control) and for the knowledge that has been applied research on the research community of the administrative leadership, consisting of 42 individual distributors by The organizational structure (the presidency of the Court, general managers and their assistants, and gentlemen experts), and adopted the researcher a number of research approaches discreet to test the relationship between research variables and to find out the answers to questions of intellectual and applied and the level of engagement and influence and benefit from relationships through the dissemination of research on the field respondent results.Use (the questionnaire) as a tool head of the collection of data and information plus personal interviews, has been hypotheses main and branch on which the research and on the relationships of the link test and influence in order to answer questions on the problem of search and access to the objectives to be achieved, have been using the number of the statistical methods such as the equation structural modeling, and the arithmetic mean, and the Standard deviation and percentages and the coefficient of rank correlation and simple regression analysis and track, in addition to the use of a number of shapes and diagrams to illustrate the relationship between the statement and the Search Sub dimensions and variables.The search to find a set of conclusions Among them was that there is a positive and significant correlation between the moral relationship variables of the study with a significant effect between the variables of the study, and this confirms that the results are similar to the funeral assumed assumptions search.Through the results obtained, this research have been a number of recommendations, including the need to strengthen the surveyed administrative leadership and modern, which has a constructive vision commensurate with the organization's goals with an emphasis on the importance of communication and its effective role between individuals and administrative Command's what would the organization achieves the best performance teams He urged departments to pay attention to Bemidji commitment among members of the working group and the adoption of flexible Aldrich of acceptable behavior and practices and able to adapt to environmental changes taking place in the Iraqi environment, and the search is over to make a number of proposals aimed at conducting research and future studies of the organization

تطور الانفاق الاستهلاكي الحكومي وانعكاسه على هيكل الحساب الجاري في العراق للمدة (1990 - 2014) == The Evolution of Consumer Spending The Government And Its Reflection On The Current Account Structure In Iraq For The Period (1990 - 2014)

Author name: محمد نوري داود المشعل
Supervisor name: صلاح مهدي عباس البيرماني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: لتجنب الاثار السلبية الناجمة عن ضعف مرونة الجهاز الانتاجي في الاستجابة للزيادة الحاصلة في الانفاق الاستهلاكي الحكومي قد يتم التوجه نحو الاستيرادات لسد الزيادة في الطلب المحلي الناجمة عن زيادة الانفاق الاستهلاكي الحكومي، وبما ان الاقتصاد العراقي اقتصاد ريع | To avoid the negative effects due to inflexibility of the domestic production in response to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy, yield economy unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility to increase in overall revenues, while being a regressive low flexibility in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that deficit caused by two imbalances, the imbalance of the government spending structure in favor of consumer spending and the imbalance of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought a large portion of this spending to it. Therefore the research aims to determine the impact of government consumer spending in the current account structure in light of increased government spending, through analysis the reality of government consumer spending and the current account structure in Iraq, and measure and analysis the impact of government consumer spending on the current account structure during the study period (1990 - 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and stationary data in the first - difference or the level or a combination of the two, The researcher has been found that the increase in the state of consumer spending, one of the main reasons to increase the current account deficit, as the increase in government consumption expenditure at one unit(million D.I) has led to the increase of imports of goods and services at (0.58) unit(million D.I) in the short term and at (1.16) million D.I in the long term, as the increased government consumption expenditure (1%) lead to increase in the visible and invisible trade account deficit, which represents the main component of the current account structure to (0.25%) in the long term and thereby increase the current account deficit, as well as the effect of money supply (M1) and the budget deficit in a current account in the long term if the increase (1%) in the money supply (M1) or the budget deficit lead to increased current account deficit by (0.38%) and (0.73%) respectively, while lead increased the budget deficit (1%) in the short term to increase the current account deficit rate of (0.45%), and a relationship from the budget deficit to the current account deficit confirms agreement the twin deficits theory with the reality of the Iraqi economy, and disagreement theory equivalent Alrikarda.

تقييم واقع اداء ادارة الموارد البشرية وافاق تطويرها : دراسة ميدانية في مركز وزارة النفط == Human Resources Management Real And Development Scopes

Author name: محمد معتوق عبود الحسني
Supervisor name: جاسم محمد الذهبي
Specific topic: General Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف هذه الدراسة الى تشخيص واقع ادارة الموارد البشرية وافاق تطويرها في ديوان وزارة النفط والتي تعد من ابرز واهم الوزارات العراقية عبر مراحلها الاربعة ( التشخيص, والتوصيف, والتنفيذ, والتقييم ).وقد تحددت مشكلة الدراسة في عدد من التساؤلات اهمها : ما مستوى ف | This study aims at knowing the real human resources management and scopes development in Oil Ministry Center. Which are considered the most important Iraqi Governments (Diagnose, prescribe, implement and evaluate). The problem of the study is Limited to a number of questions : what is the effectiveness level of the human resoures management in Roles practice of operation and strategic in oil ministry center? How it implement of Human resoursce functions in oil ministry center ?In order to achieve the a bove - mention aim of the study and answer the questions of the problem, the study is applied to a sample of (105) persons Who are exectives mengers and employees, as well as human resources staffing, there are numbers (30) persons. Thus it become total study sample (135) persons. the questionnaire has been used as atool to collect the data and information, to analysis the responses, the researcher uses a number of statistical instrument : weighted coefficient, (X2) and (t) test, variation, regression, and path analysis. The statistcal instrument are applied on the computer by adopting (spss) and (Minitab) programs and Basic language. The study draws anumber of conclusimns, the must important of which are : there is significant relationship, as well as there is between main a valuable of study (Diagnos, prescribe impact for them on Implement and Diagnose in Human Resoures management evaluate, and the level of this impact will be increased when they act together, as well as implement a valuable in first order when impact in Human Resources management evaluation and the results of the empirical study confurm the importance of roles operation and strategic, and implement of Human Resources functions in management evaluation which requires the public sector organizations which try to evaluate of Human Resources management to adopt, diagnose of roles strategies & operation and implement of process at evaluate, and consider perscribe subjective criteria and objective criteria one of Human resources management evaluate out puts.

تقييم رضا المرضى عن الخدمة التمريضية : بحث مقارن == Evaluation of Patient Satisfaction For Nursing Service / Comparative Research

Author name: محمد مخيلف حاوي التميمي
Supervisor name: نادية لطفي عبد الوهاب الجنابي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى التعرف على مستوى الرضا المتحقق لدى عينة من المرضى الراقدين في المستشفيات المبحوثة ( الكندي التعليمي, بغداد التعليمي , واليرموك التعليمي ) , فضلا عن تسليط الضوء على الواقع الملموس لخدمة التمريض وعلى وجه الخصوص في المستشفيات التعليمية الحكوم | This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al - Kindy Teaching Hospital, Baghdad Teaching Hospital, and Al - Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree of their satisfaction with the nursing services offered in the targeted hospitals. The study scale has been tested for its reliability and validity. The researcher used the statistical measures of Factor Analysis, Mean, Standard Deviation, Kaiser - Meyer - Olkin) exploratory measure, Bartlett Test which measures the association relationships among variables. Moreover, the researcher used the Mann - Whitney test for individual differences among patients’ answers in the targeted hospitals in the Statistical Package for Social Science (SPSS) for Windows.The researcher concluded a set of conclusions, some of which were shared among the targeted hospitals. The most significant conclusions include although the nursing services are delivered in a high - quality professional manner, but the delivery of such services is somewhat delayed from predetermined times which gives the patients an impression of absence of attention with the patients and what they need of care throughout their hospitalization. Furthermore, the nursing staff do not care appropriately in engaging patients in the health care delivered for them, which generates the feeling of absence of interest of the nursing staff with the patients.The researcher suggested a set of recommendations including the necessity of quickening the delivering the nursing services in time in order to substantiate a good impression among patients relative to the extent of their value in the hospital. Additionally, it is vital to take more care of improving the nursing skills for nursing staff through engaging them in specialized courses in order to enhance their competences. Ultimately, it is necessary to quicken the delivery of the nursing services in the appropriate time in order to substantiate a good impression among patients relative to the extent of their value in the hospital.

استعمال البرمجة الديناميكية العشوائية في تخطيط الانتاج مع تطبيق في شركة مصافي الوسط == Using Random Dynamic Programming In Production Planning With Application In The Midland Refineries Company

Author name: محمد كاظم هواش
Supervisor name: خالد ضاري عباس الطائي
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتضمن البحث بناء انموذج برمجة خطية,ويحل بواسطة البرمجة الديناميكية لايجاد قيم متغيرات القرار وقيمة دالة الهدف.وقد تم بناء الانموذج باستخدام بيانات ثلاثة مصافي في شركة مصافي الوسط وهي (مصفى الدورة ,مصفى السماوة ,ومصفى النجف),وباعتبار ان كميات الطلب على كل | This research deals with Building A probabilistic Linear programming model representing ,the operation of production in the Middle Refinery Company (Dura , Semawa , Najaif ) Considering the demand of product (Gasoline , Kerosene ,Gas Oil , Fuel Oil ).are random variables ,follows certain probability distribution , which are testing using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution. The Built programme is transformed in to deterministic one and then solved by using Dynamic Programming ( Backward procedure ) To find the Optimal values of Descion variables and Optimal value of Objective Function. All the results are explained in tables, we work on using Dynamic programming according to the Rule of Richard Bellman for Optimality ,which depend on sub divide the Big problem ,in to sub problem ther is an Optimal Solutions ,then thes Solutions are Optimize to reach the final Optimal Solution, The Show all results included a private thesis in a special tables

تاهيل الصناعات التحويلية في ضوء البرنامج الحكومي : الشركة العامة للصناعات الكهربائية - الوزيرية حالة دراسية == Restructuring of Transformational Industries, Under The Government Program : The General Company For Electrical Industries Case Study

Author name: محمد كاظم شمخي جبر الدراجي
Supervisor name: وليد عبد المنعم عباس الدركزلي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التصنيع احد الاركان المهمة والاساسية لعملية التنمية الاقتصادية واحد المرتكزات الرئيسة التي تستند عليها, وفي اطار ذلك اتخذت العديد من الدول النامية والعراق خاصة في الفترة الاخيرة اجراءات ذات اثار مهمة على مستقبل التنمية الصناعية في ظل تحول الاقتصاد م | Manufacturing is one of the most important requisites of the economic development , in light of that many developing countries in the last period, especially Iraq , have taken significant procedures affecting the future of the industrial development under the transformation of the economy from command economy into market mechanism, which required focus on economic reforms and restructuring the manufacturing industry through motivational programs and policies for this important sector. the former government programs in reforming and directing the economic activity had set out from its reliance on central planning approach, thus role of the public sector has been growing over the past decades where it became dominant on all these activities, therefore , all programs, procedures and legislations that issued were in accordance with a philosophy refers to managing the public sector for the economic activity, in addition , the dominance of oil revenues on the economy has reinforced this tendency , at the same time generated approximately an overall conviction by who concerned with economic policy in which possibility of starting by these revenues to achieve development in other sectors , nevertheless, there were a magnitude efforts through national development plans in giving manufacturing industries the priority by increasing their significance because the close relationship that exists between the industrial sector and the level of social welfare.The political and economic transformations Iraq has witnessed after 2003 , furthermore the adoption of the market economy philosophy is uninitialized has led to further structural imbalances, in 2004 borrowing from international financial institutions such as the IMF and the World Bank to support the rebuilding and changing the Iraqi economy, the Council of Ministers’ decision No. 314 of 2010, which entails the reform and restructuring of state - owned companies, at the same time , giving the private industrial sector a central role in the leadership of the manufacturing industry, then those legislation and procedures have been finalized with issuance of government program in 2014, which coincided with a gradual decrease in oil revenues and increase in budget deficit as a result , then the loss of Iraq opportunity for getting alternatives of income sources and thus the government program did not achieve the desired objectives and relied upon in making structural changes in the economy in general, and the industrial sector in particular, as a result there have been many economic and social challenges emerged, the most important unemployment and a weak ability to generate income, right now many of industry manufacturing projects had become a burden on the Iraqi economy, especially after the government enduring employees and workers’ payments and other expenses without production lead them to self - sufficiency, on the other hand, Iraqi market still depends on foreign products almost totally, thus the government program did not contribute to change the map of the Iraqi economy and pulled him from the reality of industrial dependency and fails to achieve and promote the economic independence which is an important step toward political independence.

المحاسـبة عن المنح والمساعدات الحكومية والافصاح عنها : دراسة نظرية وتطبيقية في شركة انتاج الالبسة الجاهزة - المحمودية == Accounting And Disclosure For Government Grants And Assistances A Field Study At Ready Made Clothes Companyat Mahmoadya

Author name: محمد فاضل نعمة الياسري
Supervisor name: عبد الفتاح امين حسن
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Government Assistances and Grants are considered one of the finance sources that many institutions aimed for profit take into consideration, and the government presents them for developing these institutions to achieve the economic development objectives which serve the society. the government assistance and grants have a substantial effect on performance evaluation indices in economic representing in increasing the institution ability generate the cash flows, enhancing it is financial position, helping it to be stable and to continue in doing its activities, or they could be as a compensation for the damages occurred or encouragement for performing some main activities or necessary once. The government grants may take the form of changing and transforming monetary or non - monetary that the government presents to be used by economic units. We should distinguish between monetary assets and non - monetary assets which are divided into unassets submitted to depreciation and other which are not submitted. Monetary assets don’t form any challenge or difficulty for accountants in their practical practice as the granted monetary resources are reported in income statement after fixing them accounting records through the same period of getting them, even if their beneficiaries continued for a longer time, those must be handled by specializing or distribution the beneficiary accounting non - monetary assets like those not submitted to deprecation like lands. They should be reported in spare accounts unable of distribution after evaluating them by fair value as its referred in the united accounting system in Iraq; since the economic units have still the right property. As for non - monetary assets submitted for depuration, it is preferred after evaluating them by fair value, to be treated according to two approaches; one of them, to consider government grant as deferred income which can be changed or transformed to revenue suitable with the accounted depreciated amount through each period, and to be accounted as revenue along the beneficiary period. the other approach is to be treat the granted assets as a capital recorded as capital reserve as it is referred by many international accounting standards exported from the professional scientific organizations.Under the definition of government grants, we shouldn’t consider the other government assistances that government grants which their value cant be determine objectively like technical or technological consultations, and the operations of the government which can’t be distinguished from the normal commercial process of economic units : policy of government purchasing that is in charge of marketing of every part of economic unit products. It is worth mentioning that government assistance and grants should be informed or reported in financial reports with their enclosed notes as : the financial policies dependent in dealing with government assistance , the nature, scope of government grants, the benefit of accounting units of them, the unachieved conditions, and any other probable affairs about government assistance and grants in future with stating the period of recording the grants to account business results, and the probable liabilities for repaid or regain the government grants in certain circumstances. The deferred income of received government grant should be implied in a balance sheet list under a separate part outside creditors limits and near to equity owners.
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