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الافصاح في القوائم المالية للمصارف : دراســة مقارنة للتطبيقات المعمول بها في العراق مع المعيار الدولي رقم 30 == Disclosures In Finanicial Statements For Banks And Similer Financial Instituions In Iraq.Acomparation Study With The International Accounting Standard No.30/Discloures In The Financial Standards Similer Institutions

Author name: فداء عدنان عبيد
Supervisor name: عبد الفتاح امين حسن
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: The object of this study is to demanratrate the importance of fair and adequate disclosures in the financial statements published by banks and similer other financial establishments in Iraq compared with the international accounting standared 30(Disclosures In Finanicial Statements for Banks and similer Financial Instituions ).To accomplish this mission it was thought that a comparative study is needed, Therefore. achoice of two local Iraqi Banks(Rafidain Bank & Credit Bank of Iraq), as well as two foreign Banks one in Jordan and the other in Labanon(Ahli Bank of Jordan & Labanon and Mahjer Bank),In order to compar the similarties as well as the differences in the extent and scope. The local Iraqi banks using the Iraqi standared No.10 issued by the Iraq Board for Accounting standards where as the foreign banks in Jordan and those in Labanon use the international accounting standared No.30.The comparison revealed importance differences in the scope and extent of the information discloures.The thesis contain four chapters. chapter one dealt with the requirements for discloures in general emphasing its importance , while chapter two discussed the importance of discloures for Banks and other similar Financial Instituions. chapter three contain the analysis of similarties and differences between the information disclouresin the Finanicial Statements thes four banks. The thesis conclued in chapter four in which the main conclusions reached and certain recommendations offered to overcome the inadequate discloures in Iraqi Banks.

اشكال التمويل طويل الاجل وكفاءة السوق المالية : دراسة تطبيقية في سوق العراق للاوراق المالية == Forms of Long - Term Financing And Financial Market Efficiency (Applied Study of Al Iraq Financial Market)

Author name: فتحية مزهر عبد الرضا القريشي
Supervisor name: محمد علي ابراهيم العامري
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: استهدفت الدراسة تبيان الاثر الذي يمكن ان تفرضه حالة كفاءة السوق المالية على شكل التمويل المختار من قبل الشركات، وغطت الدراسة المدة الزمنية الممتدة من(1998) الى (2002)، وتطلب تحقيق هدف الدراسة اختيار عينة للدراسة تمثلت بجميع شركات القطاع الصناعي المدرجة | Of M. A degree in buisness administration titled (forms of long term funding and fiuancial marl financial market).Prepared by / fathia mizher abdul ridha Ei kurishi. The research targeted the in influence a which could by imposed by financial marl kot of funding form which is choosen by companies. the study coreves the periodo from 1998 to 2002. It reqnired a chieve the study target choose a sample for study rep resented by all industrial sector companies recorded in Iraqi financial market. The study based on main by po thes that l on assume that other factores are firm the form of funding are determined in the light of dominated market efficiency case - thus when when financial market is poor enough or in semi : powerful form it resort or I nternal funding form extern al funding.The study reaches to several conclusions , the most important. 1. when financial al market is efficient all funding forms are complet alterative 2. funding al ternatives are rarid in costs and its influence on estatl is hea valne.3. compare is on between market valne and real value proid the decision making abont establishment evaluation.the issuance timing according to this evaluation. the study also reaches to several recommendation from them are.1. the importance of raise Iraq financial market by money expose and spread contin uously and impose limitations on dealings.2. the importance of activate the other long term funding in Iraqi inancil market for its importauce which it could per form in reduce funding costs and enlarge establishment value.

العلاقة بين الدعم التنظيمي المدرك وممارسات ادارة الموارد البشرية وتاثيرهما في سلوكيات فرق العمل في عدد من شركات المقاولات العامة == The Relation Between Perceived Organizational Support And Human Resources Management Practices And Impact Them In Work Teams Behaviors of Number From Companies General Contracting

Author name: فائق حمد عبد الدليمي
Supervisor name: ناظم جواد عبد سلمان الزيدي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتمثل مشكلة البحث بماهية علاقة الدعم التنظيمي المدرك وممارسات ادارة الموارد البشرية وتاثيرهما في سلوكيات فرق العمل. وطبق البحث في ثلاثة شركات تابعة لوزارة الاسكان والاعمار العراقية تمثلت ( بشركة المعتصم, وشركة الرشيد, وشركة المنصور للمقاولات العامة الا | Assimilating the search problem is what relationship the perceived organizational support and human resource management practices and impact their on team work behaviors. The research applied in three companies belonging to the Iraqi reconstruction and housing Ministry was ( Al - Moataseem - company, and Al - Rasheed company , and AL - Mansoor company of General construction ) In order to job on understand the nature of this relationship and influence. A random sample was taken of these companies based on (110) members, and may data were collected through a questionnaire. The researcher adopted on statistical methods of them ( correlation, and affirmative factors analysis) For test measurements and determine dimensions Provide the level of the search variables in the reflex of the sample answers and determine the relative importance, and also adopted on (matrix correlation and multiple regression analysis) to test existence validity relationships the link and effect of between variables. Among the important conclusions, results showed that human resource management practices and perceived organizational support, Affected high configuration on the work teams behaviors and this cherish that the variables Human resource management practices and perceived organizational support, working Synergy configuration in Improve work teams behaviors, which are working to increase the cohesion of employees with grasp to coordination and cooperation, working also to the detection for information and exchange between employees, and working to employee productivity increase and Improve quality them in product. Recommendations important included averment on the necessary to display and fixation a culture of the improve and excellence inside the companies on employees level within defile, Develop of integrated structure an process perceived organizational support and direction them in a fashion that commitment create and trust build with the employee, in addition to correct practices adopting for human resources management to beside perceived organizational support toward realization integral improvement in work teams behaviors.

فاعلية ادارة فرق عمل الحملات الوطنية للتلقيحات : دراسة استطلاعية لاراء بعض المشاركين فيها : دراسة تطبيقية في دائرة صحة بغداد الكرخ / قطاع الكرخ == The Effectiveness of The Teams Management In The National Campaigns For Immunization

Author name: فائزة احمد امين الحكيم
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان بحثي هذا الموسوم بـ ( فاعلية ادارة فرق العمل في الحملات الوطنية للتلقيحات - دراسة استطلاعية لاراء بعض المشاركين فيها ) , كان الهدف منه هو دراسة العديد من العوامل المؤثرة في فاعلية فرق عمل التلقيحات , وذلك بغية تحسينها , وصياغة انموذج لفاعلية ادارة فر | My research that is called " Team Management Effectiveness In National Campaigns For Immunizations - Study for the opinions of some of the participants " , Aimed to study many of the factors influencing the effectiveness of the immunization teams , to improve this effectiveness , establish a model for the effectiveness of immunization teams in Iraq that can be useful for the health authorities , and to discover the problems and difficulties facing these teams and to establish suggestions to solve them. Also , to discover the relationship between the immunization team empowerment and their management effectiveness. The importance of this study is that the immunization are very important weapon that has a close relation to people health and the safety of the community by minimizing the spread of the communicable and infectious diseases , that cause a lot of illnesses , handicaps and death in the community. So , I was convinced that this study could help in improving the health status in the country. For this I dispensed 60 questioner lists that designed according to Likert's measurement and used the statistical styles to analyze the information collected. The results showed that their was importance impact and a positive relation between the immunization teams empowerment and their management effectiveness , this goes with previous studies

تاثير الاوضاع السياسية على الطفولة في العراق خلال الفترة 2006 - 2010 == The Impact of Political Status On The Childhood In Iraq During 2006 - 2010

Author name: فائز حامد سلمان السعدون الزيدي
Supervisor name: عمر عبد المحسن علي القيسي
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تحاول الدراسة الحالية بحث وضع الطفولة في العراق واثر الاوضاع السياسية عليه.فلقد تم دراسة وضع الطفل تحت سن الخامسة باعتبارها الفئة العمرية الاساسية للطفل لفهم واقع الطفولة في العراق ولبناء توجيهات علمية تسلط الضوء على المشاكل العديدة التي تواجه الاطفال بغي | This study attempts to study the status of the childhood in Iraq and the impact of the political situations on it.It tries to study the status of the children under the age of five years for it is the essential age of the child to understand the reality of the childhood in Iraq and to build the scientific guidelines that highlight many problems facing the children in order to have the documented procedure to improve their living conditions. The present study focuses on four fundamental axes.The nutrition axis, health axis, Educational axis, and the social axis. The study has calculated the indicators of these four axes relying on real data of a sample whose size is (18144) families obtained from the Ministry of planning and Development Cooperation/Central Bureau of statistics and Information Technology Data.The Data has been analyzed by the statistical program (SPSS VERSION 12.0) using two methods of statistical tools the field of analyzing data of multilateral variables (Multilateral Analysis) namely, cluster analysis and factor analysis.In the light of the results of the data analysis some conclusions are worth observing : 1. The conclusions showed that 840 of the Iraqi children whose age is under five years suffer from the medium or server weight, and that fifth of the children undergo from being pygmy (their length does not suit their age).2. The conclusions also showed that the majority of death cases of the children under five years 85% occur in infants only.3. 3% of the age (36 - 59 months) joins the education like nursing or kindergarten.4. There are differences among provinces in Iraq with regards to the proportion of orphans among children. The higher average is found in AL - Muthana province 9%, in kerbala 9% and in Diyala 8%. This proportion is a result of the unstable circumstances in these provinces which has been shown by the cluster analysis of this indicator.5. The results of the factor analysis showed that the variables (health effects) have a great effect (impact) on forming the first factor on Iraq in general and on the countryside environments, whereas the nutrition variable have a great impact on forming the first factor on urban environment.

نموذج القياسات المتكررة المتعدد المتغيرات ذو الاتجاه الواحد والاختبار الكروي == One - Way Multivariate Repeated Measurements Model And Sphericity Test

Author name: فاطمة هاشم فلحي نور
Supervisor name: عبد الحسين صبر المويل
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: Repeated Measurement model is one of the most models widely used in field of Experimental Design especially in Agricultural Researches, Biomedical and Epidemiology that is involving in this field. This thesis is devoted to the study of One - Way Multivariate repeated measurement model. Three aspects of work are considered : The first aspect : we consider the multivariate repeated measurements analysis of variance ( MRM ANOVA ) model for complete data.The multivariate repeated measurements generalize repeated measurements in the sense that it allows a vector ofobservations at each measurement; we will consider the case of multivariate response variables. The terminology we use for the various MRM designs in this aspect is a one - way MRM ANOVA refers to the situation with only one within - units factor , which welabel as "Time" for convenience while we label as "Group" for between - units factor. For such model, the observations are transformed by an orthogonal matrix. The ANOVA which is based on the first set of transformed observations provides the ANOVA for the between - units factor effects, while ANOVA which is based on the th k set of transformed observations, for each k=2,3,…,p provides the ANOVA for within - units effect. The problem of the testing hypothesis of multivariate repeated measurements ANOVA model for complete data are studied in this aspect. The test statistics of various hypotheses on between - units factor, within - units factor, and interaction between.The second aspect : we study the sphericity test for one - way MRM ANOVA model.Also we obtain the likelihood ratio criterion and the th h Moment of this criteria. As well as the asymptotic expansion and limiting distribution of its test, statistics are obtained. These aspects are represented in the second chapter of this thesis.The third aspect : we applied the one - way MRM ANOVA model for the chemistry experiment data in order to investigates the possibility of environment pollution in the water of Shatt ALBasrah Khor AL - Zubair.Also we obtain the likelihood ratio criteria from the variance - covariance matrix which is obtain after transformed observations by using orthogonal matrix. The result have shown that is MRM is a best used because it care with the correlation between observations in the model. In addition, we have shown through likelihood ratio criterion is satisfying the spherical hypothesis in the theory aspect with practice aspect which is represented in third chapter of this thesis.

مشكلة التصحر وتداعياتها على القطاع الزراعي في العراق : رؤية استراتيجية == The Problem of Desertification And Its Impacts On The Agricultural Sector In Iraq Strategic Vision

Author name: فاطمة مصحب لفتة
Supervisor name: ثائر محمود رشيد العاني
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تكتسب مشكلة التصحر اهمية خاصة لدى العديد من بلدان العالم على الصعيد الوطني والعالمي وعلى صعيد المنظمات العالمية، لاسيما الامم المتحدة، وقد انصب هذا الاهتمام لما تشكله مشكلة التصحر من تداعيات خطيرة على صعيد كافة القطاعات الاقتصادية والقطاع الزراعي بشكل خا

مقارنة بين الخوارزمية الجينية والشبكات العصبية في تقدير موقع الوسيط لنماذج الانحدار متعدد المتغيرات اللامعلمي == Compared Between Genetic Algorithm And Neural Networks To Estimate The Model of Multivariate Nonparametric

Author name: فاطمة عبد الحميد جواد البيرماني
Supervisor name: صباح منفي رضا الشمري
Specific topic: Statistics
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تستعمل الطرق اللامعلمية في البيانات التي تحتوي على قيم شاذة، الاهمية الاساسية في استعمال الطرق اللامعلمية هو تحديد موقع الوسيط، ففي انموذج انحدارمتعدد المتغيرات يكون من الصعوبة تحديد موقع الوسيط لوجود اكثر من بعد وتشتت القيم وزيادة بيانات الظاهرة المدرو | Used Nonparametric methods to estimates the data containing outlier values ,where classical statistical methods are affected in estimation by having these values,the fundamental importance in the use of Nonparametric methods in the estimate is to identify the median location ,in the multivariate model be difficult to identify the location ,because the model contain more than distance , dispersion of the values and increase sample size.In this thesis it has been the application of genetic algorithms and neural network to find estimate for the median location so dependent on a minimum covariance determinant as one of nonparametric method robust in estimate.The comparison was made between genetic algorithm and neural network in determining the best way to give more accurate results and faster as especially when increasing the size of the sample in addition to the proposed methods and most important characteristics of genetic algorithms and neural networks , possibility of merging with each other to generate a new generation of genetic algorithms and neural networks , after determining the best way of comparison between the genetic algorithm and nural network as well as between the proposed roads are estimated coefficients of the model to the changing time - smoothing spline using either paved parameters have been estimated in manner CV. The study has been applied to environmental pollution statistics to drinking water for the year (2013) included all of Iraqs’ provinces except for the Kurdistan region , divided into (10) months have been used (9) the types of chemical indicators and physical causing contamination of drinking water at the minimum of the measure exceeded.The most important conclusions , the application of genetic algorithm Fast - MCD - Nested Extension where better than MWCDgenetic algorithm , either the proposed genetic algorithm resulting from the merger between Back propagation and above results were better than MWCD genetic algorithm , in terms of neural networks , the use of neural network ART were more the accuracy and speed of multilayered neural network Back propagation and from genetic algorithm Fast - Nested Extension , either neural network resulting from merger between the network ART , Multilayered neural network as well as compared with the proposed genetic algorithm.

اثر الانظمة الخبيرة في تحسين المعلومات الكلفوية

Author name: فاطمة زيد سلمان القرة غولي
Supervisor name: نصيف جاسم الجبوري
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: يسعى البحث الى تحقيق مجموعة من الاهداف وكما ياتي : 1. تحديد اثر الانظمة الخبيرة وتقسيماتها العامة في تحسين المعلومات الكلفوية لخدمة العناصر المعلوماتية لنظام ادارة التكاليف والمتمثلة (بالتخطيط , والرقابة , وتقييم الاداء) وانعكاسها على ترشيد القرارات الاد

متطلبات زيادة الكثافة الهاتفية بين الاتصالات السلكية واللاسلكية == Requirements Increase Teledensity Between Wired And Wireless Communications

Author name: فاضل داود سلمان الدايني
Supervisor name: ناظم جواد عبد سلمان الزيدي
Specific topic: Strategic Planning
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى الكشف عن واقع الخدمات الهاتفية الحكومية السلكية واللاسلكية في محافظات العراق [عدا اقليم كردستان] لمعرفة حجمها وتوزيعها المكاني مقارنة بحجم السكان فيها وتناولت الدراسة في مجمل مواضيعها، المقدمة ورؤية وزارة الاتصالات ورسالتها واهدافها والغ | The study aims to reveal the reality of phone services wired and wireless in the governorates of Iraq [ except for the Kurdistan region ] to know the size and spatial distribution compared with the size of the population , the study mentioned through its details, Introduction and the vision, mission and goals and objectives of the Ministry of telecommunications and the stages and steps of the study and previous studies , terminology and concepts and the limits of the study , also included a study of financial analysis and budget analysis as well as the opportunities, challenges and potentials , capabilities and weaknesses point of telecommunications and post com. (the one of the companies of Iraqi Ministry of Communications ), and then identify the problem with regard to telephone density and the number of switches and alternatives and possible solutions and evaluate these solutions.The study explained the reality of phone services and communications (wireless and wired) for each governorate , which included (switch Name , origin switch , type switch , switch capacity ) also dealt with the numbers of workers and the population and the current telephone density required.The study adopted two types of data : the first of data specialized on the numbers of employees and the numbers of the population and the numbers of switches and details in each province were obtained from Statistics Division and the hummen and Resource Division in the planning and follow - up department at the Iraqi telecommunications and post Company as well as the Central Bureau of Statistics and the second type of data represents data on phone capacity required and other data , obtained through an arithmetic procedures : such as results obtained , depending on population estimates in the provinces for the year ( 2012) to calculate the percentage and telephone density , this study explained that the reality of phone services is not consistent with its population since no shortage in the number of phone lines compared to with the preparation of the population , the number of switches (328) , and reached capacities telephone College in 2012 about ( 2070047 ) Subscriber , compared with whom should be included with this services and bringing them to the service with totaling ( 7443547 ), which represents the number of families , if Depend on the international standard in that the average number of members per family is four members , to reach the phone density is ideal up to ( 25%), the study also included a number of conclusions and recommendations

تقديرات معلمات انموذج الانحدار متعدد العوامل - متعدد الحدود من الدرجة الثانية مع تطبيق عملي == Estimations Parameters Multi - Factor - A Polynomial of The Second Degree Regression With Practical Application

Author name: غيث عبد الشهيد كاظم السلطاني
Supervisor name: احمد ذياب احمد العزاوي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: في انماذج الانحدار تكون عادة العلاقة بين المتغير المعتمد ( ) والمتغير المستقل ( ) او المتغيرات المستقلة ( ) خطية وفي انماذج اخرى تكون لا خطية. وان انموذج الانحدار المتعدد العوامل - المتعدد الحدود من الدرجة الثانية من النماذج اللاخطية والتي يمكن من خلاله ا | Regression models for the relationship between the dependent variable (Y) and the independent variable (X) or independent variables (X’s) which are linear or nonlinear. And multiple regression model factors - Multi - border second class of nonlinear models that can get through the estimators of its parameters. In our research was one of the hypotheses regression unrealized, which is that the random error distribution was the distribution of non - identical (Generalized logistic distribution) which led to the use of more accurate methods than the ordinary methods , such as method of robust Laplace and modified maximum likelihood to obtain a estimates of multiple regression parameters factors - multiple modalities border from the second division. On the theoretical side of this research it was addressed to display some specimen multi - factor regression parameters estimates formats - Multi - border quadratic using ordinary least squares method and the method of the modified maximum likelihood and robust Laplace. In the Experimental side it has been the work of experiments using simulation and comparison of these experiments was the use of the index statistical mean square error of the parameters for the model, and through comparison between the methods show that the modified maximum likelihood was the best. As the best values for my shape parameter and scale parameter (b=1,?=1 ) and each sample sizes (n = 20,50.100). As it has been the application of the modified maximum likelihood to real data represent the fact that your natural hormone insulin diabetes depending on the enzyme GOT data, and the GPT enzyme and hormone Hbalc.It was reached to increase the hormone Hbalc lead to a decrease in the hormone's natural insulin diabetes and this leads to an increase in blood sugar, and increase the enzyme GOT and GPT enzyme leads to increased natural hormone insulin.

استخدام التصميم الامثل - D لتجارب القطاعات غير الكاملة المتزنة بنفس المعلمات == Using The D - Optimal Design For The Unbalanced Incomplete Block Design With The Same Parameters

Author name: غياث حميد مجيد
Supervisor name: عماد حازم عبودي
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهتم هذه الرسالة بالخصائص الاحصائية للتصاميم التجريبية وكيفية اختزال وتقليل الخطا التجريبي في التجربة وذلك باستخدام التصميم الامثل. وقد تم استخدام التصميم الامثل من النوع امثل D - (D - Optimal)، اذ ان امثلية D - تكون مقاسـة بالقيمة المتوقعة لمحددة م | This study deals with the statistical features of the experimental designs and how to cancel and reduce the Experimental Error of the experiment through using the Optimal Design. The Optimal Design of D - Optimal has been adopted. The D - Optimal has been measured by the expected value for the determinant matrices of data for the adopted experimental design and reduce that value to its minimum. The data has been used in designing the Unbalanced Incomplete Block Designs (UIBD). The study comprises four chapters. Each chapter contains many sections that include the contents of these chapters, the first chapter contains the introduction and the aim of the study with a historical view for some other similar studies and some general affairs. The second one includes the theoretical background which concerns the Unbalanced Incomplete Block Design and the optimal designs. The third chapter deals with the application of the experiment by taking data for an agricultural experiment to studying the effect of six kinds of manures on a plant and by using the D - optimal design for the experiment on three types of information matrix. Finally, the fourth chapter deals with the conclusions and the recommendations which have been arrived at as a result of the experiment

تحديد افضل اسلوب تمهيدي حصين لتقدير انموذج انحدار لا معلمي مع تطبيق عملي == Determination of The Best Robust Smoothing Technique To Estimate A Nonparametric Regression Model With Practical Application

Author name: غياث حميد مجيد
Supervisor name: فارس طاھر حسن الكواز
Specific topic: Statistics
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد شهدت طرائق تقدير نماذج الانحدار اللامعلمي في السنوات الماضية توسعا كبيرا، ويعزى ذلك التوسع الى توصل الباحثين الى صعوبة مواكبة الطرائق المعلمية المستعملة في تقدير نماذج الانحدار بسبب المرونة المطلوبة عند تحليل البيانات سواء كانت البيانات كمية ام نوعي | In the past many years, the methods of estimating nonparametric regression models have been witnessed a significant expansion, due to the researchers reach difficulties to cope with use of the parametric methods in estimating of regression methods because of the desired flexibility during data analysis whether being qualitative or quantitative. But this expansion in the field of estimating nonparametric regression models come up with the major development in the hardware and software of computers, which leads to development of nonparametric regression methods and one of the most important methods is smoothing methods.In this research, the study takes different types of smoothing methods which include Kernel Smoothing and Smoothing Splines and their significant role in estimation of nonparametric regression models to describe the relationship between the explanatory variables and response variable. The researcher employs the concept of Robustness in the smoothing methods that have been adopted in this research, by using three types of smoothing methods which are Local Polynomial Kernel (LPK), Penalized Spline (PS) and Spline Regression (SR) which ends up with robust smoothing methods which are, Robust LPK, Robust PS, and Robust SR.Many issues may face the researcher while smoothing nonparametric regression models, such as data includes outliers. This leads to use the robust methods when smoothing the nonparametric functions. To do this certain methods of robust nonparametric regression has been used instead of some suggested methods in case of outliers exists in data. Therefore, the aim of this dissertation is to estimate the nonparametric regression model using robust smoothing methods and making comparisons between different methods. The researcher took the most useful researches deals with this subject such as robust methods that use these methods to estimate nonparametric regression model, and apply them in two fields, experimental and practical, in experimental field we use the simulation technique to have constant data that simulate the real data that use it in practical field. In practical field real data has been taken from Iraqi Stock Market especially the data about Al - Khaliej Insurance Company, the response variable represents the Close Price for Stock and the elementary variable is the Trading Volume. Also, the researcher suggested some of the most important conclusion drawn from experimental and practical fields in addition to some recommendations that can be adopted in future studies

بناء انموذج السيطرة على الخزين في ظل ضبابية الطلب وفترة الانتظار مع تطبيق عملي

Author name: غسق محمد عبد
Supervisor name: حامد سعد نور الشمرتي
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: واضح ان موضوع السيطرة على المخزون له اهمية واهتمام من كثيرين لكونه يتميز بطابع الشمول, اذ تكاد تكون قائمة المخزون في الوقت الحالي لانهائية , وكذلك تواجه اي ادارة او مؤسسة صعوبات في اتخاذ القرار لتحديد كمية المخزون وذلك لكي تحقق توازنا بين كلفة المخزون وا | It is clear that the subject of the control of the inventory has to be attached and the interest of many, because it is characterized by inclusiveness,as are almost infinite inventory, and also facing any administration or difficulties foundation in decision - making to determine the amount of inventory in order to achieve a balance between the cost of inventory and keep it in exchange for the cost of disabling the plant or the cost of the loss of profit due to the loss of the goods required by the cusomers , not to mention when he discovers the environment under study fuzzy because of the accuracy of the data or similarity somewhat or change continuously.It has been in this letter build a mathematical model using linear programming misty figures fuzzy function trigonometric tracking three products (oil, White, jet fuel, grease) and for quarterly and one year (2014) was to address motion blur using the method of integrative representation of the average gradient and then solving the specimen through direct compensation the cost of production and actual inventories in the goal of the specimen proposed and to find the total cost and compare it with the cost of winning the college from the specimen after being admitted as a model linear programming in turnkey program (WIN QSB) function turned out that the total extracted cost by less than the actual total cost of the program and this Matsay him company, which reduce costs or at least achieve a balance between the cost of inventory and keep it in exchange for the cost of disabling the plant or the cost of the loss by the loss of material in the case of demand

قرارات تصميم عمليات الخدمة واثرها في اداء العمليات : بحث ميداني في المركز التخصصي لطب الاسنان في العلوية == Decisions of Designing Service Process And Its Impact On Operations Performance - Case Study In Specialist Dental Centre In Al - Alwia

Author name: حيدر عدنان غناوي
Supervisor name: غسان قاسم داود سلمان اللامي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعت الدراسة الى استعمال قرارات تصميم عملية الخدمة عبر بيان الاثر الذي تحمله هذه القرارات على اداء عمليات المركز التخصصي لطب الاسنان في العلوية، وبما يسلط الاضواء على الوسائل التي تساعد في تقديم افضل الخدمات للمجتمع، اذ اعتمدت الدراسة في جانبها التطبيقي | The study sought to use the service process design decisions through explaining the impact of these decisions on the operation performance of specialist Dental Centre in al - alwia , and highlights the ways that help provide better services to the community, in its applied side the study based on a set of quantitative indicators used to describe the impact of customer contact and resources flexibility and capital intensity on performance of cost , quality, speed and flexibility, by taking into account certain external influences of customer contact and internal represent in resources flexibility and capital intensity. The study adopted the case study method in the specialty Center for dental/ al - alwia as one of the centers of the Baghdad Health Directorate/Rusafa, data were collected from the wrote - down data in records of patients and doctors and equipment used for the six working units within the Centre. The study has concluded a set of conclusions was notably the existence of bottlenecks in some periods as a result of sudden increases in numbers of patients because of the reliance on assumption estimates by doctors in appointing future appointments for patients, and then no mechanism by which to maneuver between doctors in the units where this bottleneck occurs, in addition to that there were several manipulations that can be made for each doctor that can utilize from doctors in units that have a surplus in Units that suffer from a shortage of doctors. The study was ended with practical recommendations highlighted the reliability of the average immersed in the communication process that occur between patient and doctor appointments for treatment rather than relying on subjective estimates by doctors, as well as the possibility of utilizing of the flexibility of the size, the number of patients as the basis on which scheduling doctors into units that leading to high performance of specialty Center, also the possibility of redeployment of available equipment in the capital - intensity units such as the teeth roots unit and oral and dental surgery to units of Less capital - intensity such as a dental renovation

تطبيق اساليب الخوارزميات الجينية ومقارنته مع اساليب البرمجة الخطية الضبابية : دراسة تطبيقية == Application of Genetic Algorithms & Comparing With Fuzzy Linear Programming \Applied Study

Author name: غسان عدنان محمود الزبيدي
Supervisor name: عبد الرحمن حامد الحسيني
Specific topic: Operations Research
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: الهدف من هذه الدراسة هو مقارنة اسلوب الخوارزميات الجينية في عملية اتخاذ القرار عند وجود قرارات متعددة مع الطريقة الضبابية متعددة الاهداف، اذ تستند عملية اتخاذ القرار عند وجود قرارات متعددة الى ايجاد البديل الامثل ( او مجموعة بدائل) من بين البدائل المتاحة | The Application of Genetic Algorithms in multiple decisions making is the main purpose of this study. The subject is important in many topics such as production operations, industrial processes, Engineering and so forth. For many such problems decision making is the process of selecting an optimal from all the alternative available alternatives. Because of the important of the lather industrial methods are used for State Company Lather Industrial productions to meet the needs of the lather products and to achieve the following objectives : 1 - To increase the profit of products.2 - To increase the seals of products.A single objective mathematical model had been built to each aim of the problem aims after words; a multiple objective mathematical model was built using the methods : 1 - Multiple objectives fuzzy method.2 - Genetic Algorithms method. The models are solved using (WinQSB - 98), so the Genetic Algorithms method is chosen as the best method

سوء ادارة المشاريع وكيفية انعكاسه على وقت تنفيذ المشروع وارتفاع كلفته == Poor Project Management And How It Is Reflected At The Time of Implementation of The Project And Its High Cost

Author name: غانم سلمان صالح
Supervisor name: نادية لطفي عبد الوهاب الجنابي
Specific topic: Municipal Administration
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتركز مشكلة البحث في اخفاقات ادارة المشاريع لاغلب المؤسسات الحكومية العراقية في تنفيذ الخطط الموضوعة لمشاريعها المنفذة وبكافة اختصاصاتها ولاسيما المشاريع الخدمية والتي تسببت في اهدار الكثير من الاوقات والاموال المخصصة لتلك المشاريع والتي اشارت اليها اغلب | The research aims to evaluate the management of a number of projects implemented according to project management body of knowledge (PMBOK, 2013) in the municipality of Afak municipality Directorate which belong to the Directorate of the municipalities of the province of Diwaniyah, amounting to (8) service projects as a sample research of the total (76) implemented service projects for municipal institutions of the districts and the areas of the province of Diwaniyah due to the of difficulty Viewing all official documents of the projects implemented for these institutions in order to determine the gap between the guide elements and the currently applied "in the management of these projects, as well as" the use of some quantitative measures as an indicator of the performance of the scheduling and the index cost performance and the critical ratio as well as the efficient scheduling and efficiency of the cost of the budget, the research adopted the applied research approach by examining the form (Check list) according to project management body of knowledge version fifth in 2013 and includes 10 elements include (47) items and a total score (329) degrees distributed on elements according to its importance, and as a number of quantitative measures used on the time and cost of the research sample to determine the amount of overtaking, the research came up with the conclusions perhaps their most notable are is the weakness of the research sample project management with the absence of proper planning and the adoption of speculation for the time and cost based on personal experience which are wrong in many cases, and that is reflected in the overcome of time and cost of the most implemented in municipal institutions in the municipalities of Diwaniyah Directorate projects, the research found a number of recommendations, including the application of project management body of knowledge in all of its paragraphs elements with the use of computers to analyze the activities and control through adoption of a number of software related to project management

التنبــؤ بالارقام القياسية لاسعار المستهلك في العراق == Forecasting The Consumer Price Index Number In Iraq

Author name: غادة مصطفى عطا
Supervisor name: احمد ذياب احمد العزاوي
Specific topic: Applied Statistics
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد الرقم القياسي لاسعار المستهلك واحدا من اكثر الادوات الاحصائية استعمالا لقياس التضخم في اقتصاد اي بلد، والهدف الرئيسي من احتساب هذا الرقم القياسي هو رصد التغيرات التي تطرا على اسعار السلع والخدمات وذلك لتقدير التغير في القوة الشرائية لوحدة النقود وم | The Consumer Price Index (CPI) is one of the most widely used statistical tools to measure inflation in a country’s economy, the main objective of calculating this index is to monitor changes in the prices of goods and services in order to estimate the change in the purchasing power of money and the subsequent amendment to the wages and the prices on some services to ensure the stability of their purchasing power.Iraq's economy has been suffering for a long time of continuous increase in most of goods and services prices in the local market due to internal and external many factors which led to the deterioration in economic development and have negative impact on economic and social life of consumers specially those who have fixed and limited income، therefore Knowledge of the movement and trends in prices of goods and services in the future will help the planners and decision - makers to put financial and productivity suitable policy to achieve stability in domestic prices.Whereas this research aims to forecasting of the consumer price index numbers in Iraq starting from (January 2015 - December 2016) and for the twelfth commodity groups according to “Classification of Individual Consumption by Purpose (COICOP) " throughout using way of time series analysis based upon monthly data for the period (2009 - 2014) that are taken from Central Bureau of Statistical Organization considering year 2007 as the base year because this year is economically stable.Data has been analyzed by using time series cross by Box - Jenkins methodology (Identification, parameters estimation, diagnostic checking model, forecasting) reliance on statistical program ( Gretl - 1.1), the results of analysis showed that after comparison between Box - Jenkins models per each series based on Akaike Information Criterion(AIC), Schwartz Bayesian Criterion (SBC), The best forecasting model of consumer prices index numbers for commodity groups twelve are as follows :

المتغيرات الاقتصادية العالمية المعاصرة واثارها على الاقتصادات العربية == The World Economic Contemporary Variable And Its Impacts On The Arab Economie

Author name: عيادة سعيد حسين
Supervisor name: ايمان عبد خضير الغريباوي
Specific topic: Economy
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables. This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since then it has been very essential for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adaptation with them believing that they can have both positive and negative impacts on the Arab economy. This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long - term crises. of the most fundamental variables facing the Arab economy and the world as well are : - The scientific and technological revolution. - The increasing tendency towards creating world - wide economic groups - Globalization and its instruments. Aiming to explain the world economic impacts on the Arab economies, the study is divided into three chapters. The first chapter deals with the Arab economies and contemporary developments. It was discussed in terms of two sections : The current situation of the Arab economies, and the developments of the Arab contemporary economies. The second chapter reviews the world economic variables mentioned before. The last chapter discussed the economic impacts of the world economic variables on the Arab economies. At the end, the study reached to several conclusions and recommendations which might help doing something to the Arab economy as a whole.

تقويم كفاية اداء مكاتب التدقيق المحاسبي الخارجي من وجهة نظر مدراء المالية في الوحدات الاقتصادية الانتاجية الخاصة

Author name: عواطف جلوب محسن
Supervisor name: ماهر موسى العبيدي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: نظرا للاهمية المتزايدة للمعلومات المتاحة في القوائم المالية وملحقاتها في مساعدة الاطراف المعنية في اتخاذ القرارات الرشيدة ورسم السياسات البناءة، فقد زادت اهمية مكاتب التدقيق المحاسبي الخارجي وقد اضحى دورها في المجتمع بارزا واساسيا، مما عزز بالتالي اهمية ت

تاثير استعمال مخاطر التدقيق على جودة تقديرات الادارة للوحدات الاقتصادية المتعثرة ماليا == The Impact of Using Audit Risks On The Quality of Management Estimates of Financially Distress Economic Units

Author name: عواطف جلوب محسن
Supervisor name: صفاء احمد محمد العاني
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Baghdad
First pages:
Abstract: تكتنف اغلب الانشطة التي تمارسها الوحدات الاقتصادية مخاطر متنوعة منها ما يتعلق بطبيعة النشاط ومنها ما هو متعلق بطبيعة العمليات المالية والهيكل التنظيمي للوحدات الاقتصادية , وان عمل مراقب الحسابات يتميز بالحساسية العالية تجاه الوحدات الاقتصادية فهو ملزم بان | Most of the economic activities have risk with a variety of units including those related to the nature of the activity and some of which is related to the nature of the financial operations and organizational structure of economic units, And the auditor work is characterized by high sensitive to economic units that obliged to deal with the risks of the realization of economic units on the one hand and with the audit risks of the other hand, and should be taking into account all the special standards of the process audit with the rules of professional conduct and principles of accounting that generally accepted. The research aims to define the concept and types of audit and determine the economic units stages before the financial collapse risk, as well as the extent of the economic departments units listed on the Iraq Stock Exchange's that have a commitment to make estimates about the continuity With an indication of the extent to which the auditors in Iraq use of audit risk when their scrutiny of financial statements in economic units in general and the financially troubled in particular, with the statement impact of the use on the quality of the audit of financial statements and estimates of management of the troubled economic units financial risks. The research came out with a number of conclusions, including : 1 - Most of the departments of economic units in Iraq does not comply with the preparation of budgets for the units and submitted to the relevant authorities represented by the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities not even to the auditor.2 - There is a positive relationship between audit risk by the quality of the accounts and financial statements and management estimates of the economic units Observers.The research also recommended a number of recommendations including : 1 - The regulators represented the Department of Registrar of Companies and the Office of Financial Supervision and the Iraqi market for securities claim economic units commitment to provide discretionary budgets in the last six months of the fiscal year And identify deterrent penalties similar material or moral sanctions and fines imposed on those units in the event of its failure or delay to submit the final accounts.2 - The need for the regulatory authorities requiring the auditors in Iraq to use of audit risk when auditing the financial statements of economic units.

تقويم كفاءة الاداء في التعليم الجامعي الاهلي ضمن استراتيجية التعليم العالي في العراق بعض الكليات الاهلية للمدة (2011 - 2014) == Investment Efficiency In The Private University Teaching According To Strategy of Higher Education In Iraq Selected Colleges

Author name: عمر فاضل حمد القيسي
Supervisor name: عمار حمد خلف
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى تحليل كفاءة الكليات الاهلية في العراق من خلال عينة البحث والتي تمثلت بكليتي (المامون والمنصور) وتعميم نتائج البحث على بقيت الكليات، كما يهدف البحث الى التعرف على كفاءة مخرجات الكليات الاهلية الكمية والنوعية وفقا لحاجة سوق العمل العراقي، | The governmental university teaching has witnessed huge development , especially after 2003 , where Ministry of Higher Education and Scientific Research has undertaken the responsibility to meet the increasing need of the society of colleges and universities as to prepare the opportunity for students who have not been previously accepted in state universities. Thus , it has been agreed upon establishing 35 private college and permission given to the investors of private sector to open private colleges. As a result the benefit has been achieved in investing and exploiting human energies in the society. But, the human investment efficiency in these colleges , including the sample of my college ( al - Maamun and al - Mansour) has not been actually consistent with what the Ministry of Higher Education and Scientific Research wants to achieve of private university teaching. Thus , the current study has set off from the hypothesis that indicates " the weakness of human investment efficiency in private colleges for not having the strategy of ministry of Higher education & Scientific Research applied completely. This strategy includes quality and quantity indications help evaluate efficiency of human investment in field of state and private teaching. Accordingly, it could judge the efficiency of these two colleges. In order to prove the hypothesis, it has been obtained information from the colleges of " Al - Maamun and AlMansour" that were in form of schedules. For facilitating the analysis of schedules , they have been transferred into data by which it could extract the results and could prove authentication of the hypothesis. The research includes methodology , and theoretical side consisting of two chapters , chapter one includes assessment of efficiency of investment in the university teaching ( bases and concepts) , chapter two includes " reality and development of private university teaching in Iraq", while chapter three includes the scientific side. The research ends with conclusions and recommendations listed below : 1. The two colleges have not sufficiently submitted engineering and scientific specializations , where the human specializations in the college of Al - Maamun that reached to ( 54%.55) for the years ( 2001 - 2014) are more than engineering and scientific specializations that its ratio reached to ( 45%.45) for the same years. While the college of Al - Mansour includes more engineering specializations than human one. But these colleges lacks of the scientific specializations amounted zero for the same years mentioned above. 2. It has been indicated that the quality of graduates in the colleges of Al - Maamun and Al - Mansour have not been adequately efficient and this actually effect on the quality of human investment. That most averages of students have been (accepted and adequate grades ) and this indicated the weakness of scientific level at these two colleges. The reasons lying behind that are related to their low averages and this consequently leads to the weakness of their scientific level. Most outstanding recommendations the researcher has reached to are : 1. It should improve quality of graduates in the mentioned two colleges by concerning over their averages , taking into consideration the high averages of the students instead of lower one. Besides ,making scientific test for those who submit to engineering and scientific departments as to make sure of their scientific level. This procedure will secure the students to get scientific levels and raise the fame and prestige of the two colleges. 2. Increasing teaching staff members who have PH.D certificates in comparison with those having Master Certificates; besides , increasing the number of permanent staff members instead of temporary one who have other works in other colleges. This actually leads to weakening their abilities to get the material to the students.

اليات تحفيز وتنمية تدفقات الاستثمار الاجنبي المباشر العالمي الى البلدان العربية : الجزائر انموذجا == Mechanisms of Promoting And Developing The Global Foreign Direct Investment To Arab Countries : Algiers As A Model

Author name: عمر عبد الله محمد هجيج
Supervisor name: عبد الرزاق حمد حسين الجبوري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: تولي بلدان العالم بمختلف انظمتها الاقتصادية اهتماما متزايدا بالاستثمار الاجنبي المباشر ولاجله يتم اصدار القوانين وتنفيذ الاصلاحات , وذلك بسبب الاثر الذي يتركه في عملية التمويل الدولي بعد انحسار مصادر التمويل الاخرى كالقروض والمساعدات , بالاضافة الى المز | Take over the world in different their economies growing interest in foreign direct investment and for him is to make laws and the implementation of reforms , due to the impact in the process of international finance after the decline of other sources of financing such as loans and aid , in addition to the advantages held by sophisticated technology and create jobs and management techniques and modern art and this is why the Arab countries , including Algeria, to seek to provide a favorable investment climate to attract these investments through the issuance of the laws of investment and the granting of exemptions and privileges , but it was unable to become an important site for attracting investments , due to the existence of a set of obstacles that stand front of the attraction. This study aimed to identify the investment climate prevailing in the Arab countries in general and Algeria in particular , and the obstacles it faces and follow FDI trends and indicators for assessing and identifying the mechanisms that help to stimulate foreign direct investment to these countries. It was installed premise that follow the policies and laws based economic openness and financial liberalization will help to encourage the flow of foreign direct investment to the Arab countries. The study found a number of conclusions Perhaps the most important is that the Arab countries that have achieved a surge in investment flows to it you cannot get the benefit of adequate of these flows , and this is shown by the relative importance of foreign direct investment , as it was able to countries with polarized low investment flows from the integration of investments foreign to the national economy and thus contribute to the achievement of the objectives of economic development , on the other hand , the high contribution of foreign direct investment in the total fixed capital formation in the Arab.

جدوى اقامة تحالفات ستراتيجية بين القطاع الصحي العام والخاص == The Benefit of Making Strategy Alliances Between The Public And Private Healthy Sectors

Author name: عمار ياسر حسين الركابي
Supervisor name: انتصار عباس حمادي الدليمي
Specific topic: Hospital Management
Degree: Higher Diploma
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى معرفة مدى امكانية تطبيق التحالفات الاستراتيجيه في القطاعين الصحيين العام والخاص لغرض انجاحه في العراق.والتحالف في بحثنا هذا هو الالية اللازمة لتدعيم ركائز كلا القطاعين بهدف تامين المجتمع بالخدمات الصحية التي تتسم بالكلفة المنخفضة والكفاءة | the study aims to determine the applicability of strategic alliances in both the health and public sectors for the purpose of its success in Iraq. And the Alliance in our research this is the mechanism necessary to strengthen the pillars of both sectors in order to secure the community health services that are cost low and high efficiency. And the level of importance of such alliances and the possibility of their application after We took the Health Department of Dhi Qar, as a society to search It also aims to study the reality of health organizations in both the public and private sectors, Matkdmh of health services and therapeutic and diagnostic very important to the community.The study includes a variable one key is the possibility of implementing the strategic alliance in fact, the Iraqi health and its impact in improving the health service, and strategic alliance here is to establish an effective partnership between the sectors of public and private health and take advantage of all the possibilities of scientific, material and technological in the provision of health service quality. Has been tested through this variable parametric statistical methods, and used the questionnaire as a way to collect data and all were subject to a test of validity and reliability. Through this research we see the strategic alliance relationship and its impact on improving the health service for the better and try to find the strengths and weaknesses and maintain strengths and address weaknesses and improve the health institutions to advance forward and bringing it behind the developed world. The study consists of three chapters, devoted the first chapter of the methodology and previous studies, and the second to display the theoretical framework of the strategic alliance and its impact in improving the health service, and the third chapter was devoted to the practical side, testing the statistical hypothesis as well as the most important conclusions and recommendations. The most important findings of this study is that the system of the strategic alliance has a positive effect to improve the health service. This system reduces the burden of physical and risk - sharing and this leads to increased confidence in the services provided to patients and also lead to improved health service provided. Provide the infrastructure necessary for a strategic alliance and potential administrative and regulatory laws as well as the general culture and the level of acceptance with the staffs of health are the elements most effective for improving the health service and forgotten the essential role of the state in approving and assigning such a alliance strategy has a direct impact in the policy of the state of health. Another important recommendation is that there is a breeding ground for innovative ideas and high culture and the application of these alliances and find the laws and the relevant legislation in order to make the most of the sectoral and public sectors and provide better services to citizens. And raise awareness about the benefits of the alliance of workers in the private and the community because it can not establish a strategic alliance unless there is cooperation and support from everyone. As well as a law binding by the state to establish alliances with the private sector and government facilities to the success of the strategic alliance.

تفعيل الدور التمويلي للضريبة من خلال العدالة الضريبية : دراسة حالة العراق == The Activate of The Financing Role of The Tax From Through The Tax Equity Fettle Study Iraq

Author name: عمار ممدوح عبد القادر محمد الدوري
Supervisor name: مؤيد صالح عبد القادر الشيخ
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Baghdad
First pages:
Abstract: اصبحت الضريبة في عصرنا الحديث جزءا لا يتجزا من حياة كل فرد، فهي تصيب الغني كما تصيب متوسط الدخل، وتصيب صاحب العمل كما تصيب العامل. ومن هنا تبرز اهمية التشريعات الضريبية وحساسيتها لانها تصيب الاغلبية العظمى من المواطنين، مما يتعين على الدولة الاهتمام | Tax became an indispensable necessity today, and it is stable for the independent judgments to make state organization in the rule of money and power. But the tax still in charge of psychological paid deduction may deprive the enjoyment of a portion of its assets and practical considerations here were required to reconcile these opposing interests is therefore necessary that the tax system is based on the foundations of the public treasury to ensure their rights and achieving its goals on the one hand and preserving the rights on the other hand، Citizen and mitigate the impact of tax it. Justice has set up one of the main and most important of these lines and as a key to the integrity of the tax system as well as a target destination for the system. To achieve the goal of the study, were divided in three chapters, which reviewed the conceptual framework of the study, which included on the first topic addressed the concept of tax and objectives, through the four demands addressed first requirement definition and characteristics of the tax, while the second addressed the requirement of a good tax system which By Adam Smith. While addressing the third requirement legal basis to impose the tax, which included financial contract theory and social solidarity. Finally, the fourth requirement was to address the fundamental objectives of the tax and all of the goals of economic, social and political. The second topic included the concept of tax justice and elements, through the three demands came first requirement of explain the concept of tax justice including horizontal and vertical equity. The second requirement address included the elements of tax justice (i.e. the means by which to achieve justice in taxation). This included the four pillars was equal to the tax and tax and public personality and non - duplication. While the third requirement came to distinguish between tax equity and social justice. The chapter II of this study is to review the structure of the tax system in Iraq and income tax legislation in Iraq, through the demands addressed first requirement of direct taxes including income taxes and taxes on capital. The second requirement dealt with indirect taxes, which include taxes and taxes on commodity circulation and behavior.. The second topic of chapter II addressed the income tax legislation in Iraq, where Section Demands to also address the first requirement of the concept of the income tax and the tax position of the Iraqi legislature to either second requirement was to address income subject to tax in the tax legislation in Iraq. The third and final chapter has dealt with justice and the tax achieved in the Income Tax law No. 113 of 1982, as amended, as its first address to the legislature the tax position of the Iraqi staff of tax justice. While the topic of the second look to the future turns out the tax system in Iraq calls for the liberalization of world trade. The study ended with several conclusions and recommendations
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