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انعكاس عمليات التدقيق الاستراتيجي على اداء المنظمات العامة : بحث تحليلي في امانة بغداد == A Reflection of The Strategic Audit Operations On The Performance of Public Organizations An Analytical Research At Mayoralty of Baghdad

Author name: اكرم سالم حسن الجنابي

Supervisor name: علي حسون فندي الطائي

General topic: Administration and Economics

Specific topic: General Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف البحث الى تحديد المضامين والدلالات النظرية والعملية لانعكاس عمليات التدقيق الاستراتيجي على الاداء المنظمي وتقييم مستوى وفاعلية كل من هذين المتغيرين وابعادهما من خلال دراسة تحليلية في امانة بغداد للتعرف على كيفية تعامل المنظمات مع اطر التدقيق الاســــ | The research aims to determine the contents of the theoretical and practical implications for strategic audit and organizational performance and the relationship and influence between them and assess the level and effectiveness of each of these two variables and dimensions through the analytical field study in Baghdad Municipality to clarify how public organizations dealing in particular, and therefore the business in general with frameworks and techniques and methods and tools for strategic audit organizations and investing them in sustaining its success to activate its performance. It was elucidate the hypotheses of the nature of the relationship and influence between strategic audit as an independent variable - dimensions "mission and strategic goals, implementation, information and communication system, scarce resources, governance " on Organizational performance as responsive variable - dimensions "learning and growth, internal operations , financial perspective, focus on customer, social and environmental responsibility "that make up the financial and non - financial perspectives , operational and environmental for balanced performance. The strategic audit through diagnostics and performance review is an important and strategic tool for the development of important strategic and organizational performance improvement, particularly municipal performance units and departments of the Municipality of Baghdad and the advancement of the level of services and projects submitted Baghdadi citizen, who is the ultimate and most important goal of the Municipality. The sample of 55 director and unit responsible at various levels of departments and sections , distributing a court questionnaire by 14 academically experts and consists of 50 fifty paragraph covers ten, five for each of the independent variable and responding variable included general information and test variables and dimensions of their answers are designed according to dimensions Quintet Likert scale. The questionnaire was distributed in a way intentional - quota sample according to ratio 1/2/3/4 , in addition to the use of personal interviews style bouquet comprised of 12 managers and officials in Baghdad Municipality at various levels in order to obtain data and information enriches research and enhance its methodology on the field in parallel with the questionnaire.The descriptive analytical method has been adopted which combined the description the situation analyze and draw conclusions from their own in determining the relationships between the strategic audit and organizational performance and their dimensions, and identify indicators in the surveyed organization in terms of the statistical correlation coefficient Pearson as well as statistical other means such as percentages, and the arithmetic mean, standard deviation and simple regression coefficient, with the use of advanced statistical software SPSS to test and analyze the hypotheses relationship and the impact between research variables. The research found a set of conclusions, notably that the strategic audit actively contributes to the strategic decision - making and performance evaluation and enable management to identify imbalances and to find the necessary solutions to them, and that the Municipality is rich with ready - made expertise to supplement its organs and the development of their overall performance on all the levels which requires direct and agitated by the leadership of the Municipality consciously with development projects, business and the delivery of services to the Baghdadi - citizen , where data confirmed that the management of the Municipality does not usually respond to emergency variables which negatively affect the stages of performance implementation, and doubles the risk and aggravate the emergence of crises , it also causes the curb and weaken the tendency to adaptation with environmental factors and circumstances.

نحو استراتيجية للارتقاء بتنفيذ المشاريع الاستثمارية في محافظة ديالى == Toward Strategy For Promoting The Implementation of Investment Projects In Diyala Governorate

Author name: افراح شاكر محمود العزاوي

Supervisor name: فضيلة سلمان داوود

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تناول هذا البحث دور التخطيط الاستراتيجي في تنفيذ المشاريع اذ يحظى موضوع التخطيط الاستراتيجي باهمية متزايدة في الوقت الحاضر، لكونه يعد من المواضيع المهمة في منظماتنا التي نعمل فيها، والذي له تاثير بالغ في نجاحها كما يهدف البحث الى وضع استراتيجية لتنفيذ الم | The current paper deals with the role of strategic planning in carrying out the projects; this subject is increasingly concerned over at the present time for being considered most important and essential subject in our organizations, this have a huge effect on succeeding it. The paper also aims at placing strategy for implementing the investment projects in Diyala's local administration, where it has been used" Description and Analytic" method. It has been chosen list of examination by analyzing the external an internal environment ( SWOT) for Diyala Governorate as to know strong and weak points for every project to specify most obstacles the projects face with. It has been gathered data from the main relevant sources directly. As a result, it has been indicated that there have been a weakness into applying the strategic planning owing to some obstacles. Most important conclusions are listed below : 1. The goals the plan includes (in Diyala) are modest and unambitious one , thus , the goals would be unqualified to carry out investment projects or to develop them in the governorate. It has been also noted that there has not been quality control and lab to test the substances that are used to implement the projects in the governorate aforesaid. This actually would motivate and impel most companies to go the private labs and universities for testing the materials. This, in return, being exposed to corruption for not being there quality control on these labs by the governorate. 2. There is not department of strategic planning in Diyala Governorate as to be responsible for putting the plans andcensorship on implementing the projects via measurements placed for this purpose.

ادارة مخاطر اسعار الصرف باستعمال ادوات التحوط المالي والتشغيلي : دراسة تحليلية لعدد من الشركات متعددة الجنسية مايكروسفت ونوكيا وتويوتا موتر وانتيل وكوكا كولا == Exchange Rate Risk Management By Financial And Operational Hedging An Applied Study

Author name: اعتصام جابر عبد الرضا الشكرجي

Supervisor name: محمد علي ابراهيم العامري

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: يسعى البحث الحالي الى تحقيق هدف رئيس يتمثل في اختبار اثر استخدام ادوات التحوط المالي والتشغيلي في تخفيض مخاطر اسعار الصرف او تحييدها، اذ تمثل هذه المخاطر معظلة فكرية شكلت محور اهتمام الباحثين في مجال المالية الدولية لصعوبة تحديد الاثر النهائي لتقلبات قيم | The chief purpose of this study is to investigate the ability to reduce the effect of exchange rate fluctuation on firm value , by employing appropriate hedging strategies to provide the firms force to adopted with complex and highly uncertainty conditions , characteristic of the most of the financial markets The simple of this study is the giant fife Multinational on the world ,as the last rating with unique and highly performance ,and by implementing many of financial and statistics models to computation the necessary features to measuring & managing exchange rate exposure and its effects on firm value. A practical analysis is provide the truth of all study's hypothesis , and it is reach to many of conclusion, the most important of them are : : 1.The change rate of real exchange rate is less than the change rate of nominal exchange rate ,cause the RER is offset by foreign and local relative prices f on long rune 2. Stem from unexpected fluctuation on nominal exchange rate , asymmetric transaction exposure 3. Stem from unexpected fluctuation on real exchange rate , Asymmetric operational exposure. 4. All of, even the Multinational with unique and highly performance, exposes to nominal and real exchange rate risk.5. Result from uses of currency derivative ,reduce of transaction exposure.6. Stem from increased of foreign actions ,the proxy is foreign sales to total sales, access on exchange rate exposure.7.Result from uses of operational hedging , decrease of operational risk of exchange rate.8. The integration of financial and operational hedging are reducing exchange rate risk effectively and increase the firm value. 9. There is significant and strong relation among financial and operational hedging and firm value.10. There is effect of Firm - specific characteristics ,as size , liquidity, profitability and Firm debt on exchange rate exposure and firm value.

تصميم وتقييم اداء انموذجي سلسلتي التجهيز الكفوءة والمستجيبة باستخدام المحاكاة : دراسة حالة لعينة من منتجات الشركة العامة لصناعة الزيوت النباتية == Designing And Evaluating The Performance of Efficient And Responsive Supply Chains By Using Simulation

Author name: اصفاد مرتضى سعيد الحديثي

Supervisor name: صباح مجيد سعيد النجار

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تشير الدراسات الحديثة في مجال ادارة العمليات الى تزايد مستوى الاهتمام بسلسلة التجهيز مفهوما وادارة ومكونات مع دعوات مستمر لتبني مفهوم السلسلة في التعامل مع ادارة العمليات بشكل خاص ومنظمات الاعمال بشكل عام، وقد اثمر هذا الاهتمام عن ظهور العديد من نماذج سل | The recent study in the field of operation management indicate that there is increasing in interest level with the concept , management , and components of supply chain with continuously invitations to adopt the chain concept in dealing particularly with operation management and Generally with business organizations. this interest yielded a number of supply chain models , but the adoption of one model more than other relates with what competitive goals can this model achieves for the organization , and that is encourage the searcher to adopt efficient and responsive supply chain models to study them. The efficient chain aims to reduce the cost in every stage of its stages, and the responsive chain put fast delivery as a primary competitive goals for it. In according with that and through field cohabiting of supply chain processes in vegetarian public company particularly for detergents and soaps ( study sample) , the searcher pointed several problems in these two chains, the most important are the problem in supply processes and suppliers choice standards which based on political standards away from the competitive standards , and that is caused constant deficiency in raw materials because of the delay in supply processes , and also limited production capacity because of exhausted machines and equipments in facing high and increasing demand for study sample products. All these reason create problems in the distribution and sales processes because of the limited response for the demand and high stock out cost represent by sales loosing cost. For these reasons the study aims to design two models of supply chain, that are the efficient and responsive, and for each study sample products, and tests there performance , then choosing the best model. The searcher depended on case study approach to analyze and evaluate the performance of present supply chains and Monte Carlo simulation to design both chain models, using EXCEL software. By using the means of the five experiments results of the simulation for both models that relate with quantity of production, costs , sourcing intervals , and profits , responsive chain indicated clear superiority in its performance for detergents product, therefore the searcher recommend to adopting responsive supply chain model for this product. While for soaps product and although that the means of the production quantity , cost , and sourcing intervals indicated the distinction of the responsive chain , the profits assured the superiority of the efficient chain , so in this case the searcher recommends choosing the chain that appropriates for the company's strategy.

مدى فاعلية نظام التخطيط، البرمجة، الموازنة وانعكاسه على النظام المحاسبي الحكومي : دراسة تطبيقية في وزارة التعليم العالي والبحث العلمي == The Effeciency of Planning - Programming Budgeting System And Its Reflection On Governmental Accounting System

Author name: اشواق عبد الرحمن عبد الوهاب الشيخلي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: Generally, it could be said that the development witnessed in the last decades of twentieth century has turned the budget from just a financial plan for expenses and resources through a limited time framework trying to coordinate between them, into other state the budget represents tool for planning, coordination, motivation, communication, control and performance evaluation.Budget planning and excution method; the participation of various managerial levels in this process; the necessary information in their nature and resources for this process; the required communications, and the purposes tried to be achieved of various budget process, all these form a framework to what is considered ((the used budget model)). Knowing the budget objectives by managers as (inputs) and the information about how much they are achieved (feedback) will give the managers a base representing in measuring efficiency and diagnozing difficulties. In additionto that reaching the budget objectives to the low levels willmake the employees of good awareness of what the management wants in one hand , and in other hand through reports handled from the low levels to other high levels , the employees achievements and their times will be known through the advanced planning and preparation process, and of knowing the achievements, the management can get an important tool in the field of employees motivation and encouragement.Political , economic and social development occurred in our country through the previous three decades could make one concludes that most economic managerial and financial issues that need to be handled lay in the budget; that is because of the background in the foundations of public budget planning and preparation which makes this tool (the budget) a routine method is no longer capable of contributing in developing the efficiency of governmental units (managements).Depending on what is previously mensioned, this study aims to state the range of the efficiency of budget, programming and planning system and its reflection on the governmental accounting system and testing by applying in the ministry of Higher Education & Scientific Research.The study consists of six chapters.The first devoted to show the research Methodlogy and the previous studies through its two sections.The second chapter is allocated to study the public budget and its techniques planning throhgh its three sections.The third is allocated to study the governmental accounting sty tem through its three sectious.The fourth is devoted to show.The reflection of the P.P.B.S on the governmental accounting through its three sections.The fifth is allocated to the practial side of the study through its three sections.The sixth chapter summarized the major conclusions and presented some recommendations that relate to the study area through its two sections.

برامج صحة العاملين وسلامتهم واثرها في راس المال البشري : دراسة ميدانية في الشركة العامة لصناعة البطاريات

Author name: اشواق جاسم جعفر السلامي

Supervisor name: صلاح محمود عبد الكريم الرحيم

General topic: Administration and Economics

Specific topic: General Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد المورد البشري من اهم الموارد في كل قطاعات الدولة لما له من اثر بارز في تقديم الخدمات سواء اكانت انتاجية ام خدمية لابناء المجتمع، لذا فان موضوع الاهتمام بصحة وسلامة هذا المورد يجب ان يلقى الاهتمام المميز للحفاظ عليه والتقليل قدر الامكان من حوادث واصاب | Human resource is considered as one of the most important resource in all state sectors as it has aprominent effect in introducing services wether productive or sericeable for society, therefore , the interest in the subject of this sources safety and health must reseine aunique attention tomainainit and reduce the possibility of work accidents and casualties. Accordingly the concept of safety and health emerged with the beginning of man evolution oremergence on ground , that the ancient man viewd Safety and healh according to his special perspective concrning his self protection against risks facjhim and this simple perspective expresses really the importance of maintaining individuals safety and health , and despite this interest , many books indicate the occurence of incidents and casualties at that time and till the time of industrial revolution which witnessed the increasing of these incidents as aresult of machine used in alot of industrial works and which needed in reture , the provision of means that aim at reducing the workincidents and casualties represented by the professional Safely and health programs. Depending on thesaying man is the precious capital that requires the provision of all condition and circum stances suitable to his profection and taking care there of and raising his age auerage to the level that grants what he can of renewed and permenent giving ,to maintain human capital which is considened as the instrument of growth and its end. Inspide of the importance of safety and health programs they didnt get thein terest that enable them to perform their works completely although what have been issued in this regard of legislations, laws, and instructions here just an ink on paper , due to the tack of specialists and thenon dependence on adequate laws in this area , the lack of financial amounts or allocations that expensed to achiene the bases and rules concerning the professional safety or the supplies of examination , measurement and prevention. Safety and health and their relation with human capital according to these variables. The sample of study involved divisions and subsidiary heads and managers and the skilled labour in the general establish ment of bateries industny ,and aquestionnaire is used that contained 38 items as amethod to gather data,ther the form is distributed on asample consisted of 64 individuals,in addition to the conducting of personal interview with the majority of te study sample to support the questionnane some of statistical methods in analyzing the questionnaine results were used to identify the most importants factors influencing the lack of interest in professional safety and health and their effect on human capital and the most depended methods in this field (meas,sd,corelation ,deviation coefficient). The most importantconclusions of the study show that the company hasno law and it doesnt conduct periodical examination to its employee to identify theirhealth level to prevent the aggravation of their casualties in future and among them , examinations and survey tests inaddition to the non - availability of the medicinces required to treat the casualties whatever their simplicity was, the non availability of the specialized staff in diseases that cam happen inside the company that the available staff is not enough to meet the requirements of the company in addition to the lack of medical equipments required by the medical staff,the matter that aggravates the situation and the occurence of difficiency and the non - availability of the staff of the first aid required in special cases The most prominent recommend are the serious interest in perducal examinations of the employee to discover any early professional casualty to treatit quickly ,the availability of preventive equipments like prevntive glasses and shoes and others , organizing aspecial register for the employee to organize their health information from thear appointment to their retirement,subjecting the employee to the punish ments because of their contraverce to standards of safety and health. Itis worthwile that there must be alaw of professional safety and health in Araq

بناء توزيع احتمالي لوقت الفشل المستغرق باستعمال تحويل انتروبي لتوزيع Burr Type - XII == Building Probabilistic Distribution of The Failure Time Spent Using Entropy Transformation

Author name: اسيل نوري صالح

Supervisor name: اسماء غالب جابر الراوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

اسقاطات السكان والقوى العاملة في محافظة نينوى للفترة (1997 - 2027) حسـب التعداد العام للسكان عام 1997 == The Population And Labor Force Projection of Ninawa For The Period (1997 - 2027)

Author name: اسيل محمود شاكر السهيل

Supervisor name: بشرى علي يعقوب الجعفري

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: لقد اتجه اهتمام المفكرين والعلماء منذ عقد الثمانينات او حواليه لينصب على قضايا التشغيل ودخل الاسرة والاستهلاك، وفي ذلك دعوة واضحة للتركيز على المدخل الاجتماعي في عملية التخطيط للتنمية وعلى جانب العرض في عملية تخطيط القوى العاملة باعتبار ان هذا الجانب يشكل | In the eighties, scientists and thinkers concerned in family income, job issues, and consumption.This concern directs the attention towards the importance of social field in the development plan, and towards offer field in labor force design which is a case needs a special concern by itself since it requires the exploitation of all of the existing economical abilities to offer jobs and to manage the perfect use of national employment.The main basics of social and economical development plan are the analysis of humanity resources, the study of supply and demand field in size and structure for the available labor force in a certain country, and the predication of labor force according to the economical activities and occupation in the future.Hence, this study aims to estimate the numbers of future labor force in Nainawa governorate for the period (1997 - 2027) according to the census of (1997) which is considered as a basic year in building a future data base that depends upon true scientific facts.The aim of this study requires the estimation of the averages of economical activity for (1992) using Linear Extrapolation Method and Indirect Extrapolation Method redaction by Durand Coefficient to estimate the average of economical activity for the period (2002 - 2027).The number of people was projected by using Component Method which requires hypothesizing people variables including fertility, mortality and migration.The first step to reach the aim of this study is evaluating and adjusting the faults of data in age and qualitative structure in Nainawa governorate by using United Nation Secretariat Standard and Reduction of Effects of Age Heaping Method using unfamiliar age groups for evaluating and adjusting

تقدير معولية الانظمة باستعمال مقدرات بيز اللامعلمية وشبه المعلمية مع تطبيق عملي == System’s Reliability Using Nonparametric And Semi Parametric Bayesian Estimators With Practical Application

Author name: اسيل محمود شاكر السهيل

Supervisor name: قتيبة نبيل نايف القزاز

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعتبر المعولية اداة لتقييم الاداء الوظيفي لاي منتج خلال فترة حياته وتعتمد على ظروف عمل ووقت وبيئة محددة وهي من المستلزمات الاساسية في العملية الانتاجية، وتنبع الاهمية الكبيرة للمعولية كونها تلائم اغلب التطبيقات العملية والمتمثلة بالمعدات والاجهزة العا | The reliability as tool to estimate the work performance of any product during its life cycle, it depends on restricted conditions of work and the time and environment of work, also it considers as essential requirement in the production, the most significant important of reliability represented of being fit for the most of practical applications such as equipment and invalid devices which can fix and get maintenance in case it stopped of work then return it to work again. These devices and equipment consider as correlation between a group of parts or components to form what it is called “system” , there are any kinds of systems classified according to the way that components are connected such as k - out of - n which is ready to work if at least one of k components is working, and “Series system” which is ready to work if all of its components are working , also there is another kind of system its work just in case one of its components is working and this called “Parallel System”. Therefore , the aim of thesis focuses on estimating the reliability of systems (k - out of - n, series and parallel system ) by nonparametric and semi parametric methods using Dirichlet process prior and compare it with reliability of system values by classical methods which is represented by Kernel estimator method , Kaplan - meier estimator method and product limit estimator method to illustrate the quality using statistical indicator Integral Mean Square Error (IMSE) , in additional modified methods. So the simulation procedures to create using different sizes of samples , then applying the best method for Series system on the real data which collected in Al - Mamon factory which belong to general company for plant oil production - Aluminum department the results showed that the reliability function values start decreasing with increasing time in relation to the estimated nonparametric and semi parametric , this means that machines has many invalid because the more invalid in machines cusses to decreasing it reliability

مقارنة بين طرائق تحليل وتنبؤ السلاسل الزمنية وتطبيقها على مبيعات الشركة العامة لتوزيع كهرباء بغداد == Comparative Studies Among The Methods of Analysis And Forecasting Time Series With Application On Electricity Sales In Baghdad City

Author name: اسيل سمير محمد محمود

Supervisor name: عبد المجيد حمزة الناصر

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

ايجاد التوزيع الثنائي المشترك باعتماد دوال رابطة مختلفة مع تطبيق في المجال الحيوي == Finding Bivirate Distribution By Using Different Copula'S Functions With Application In Biotical Field

Author name: اسماعيل هادي جلوب

Supervisor name: ضوية سلمان حسن الجنابي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

العلاقة بين الترويج الصحي والتسويق الصيدلاني : دراسة ميدانية في الشركة العامة لتسويق الادوية والمستلزمات الطبية

Author name: اسماعيل كاظم هادي

Supervisor name: فليح عبد الزهرة الزبيدي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

تاثير كل من العدالة والثقة المنظمية في الاحتراق النفسي للعاملين : دراسة استطلاعية لاراء لعينة من العاملين في وزارة التعليم العالي والبحث العلمي == The Effect of Organizational Justice &Trust On Employees Burnout : Applied Study For Opinions Sample of Employees In Ministry of Higher Education And Scientific Research

Author name: اسماء طه نوري الشكرجي

Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي

General topic: Administration and Economics

Specific topic: General Administration

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: Not hidden to any one the problems that the employees in the public sector sustain and threaten which they face, that affected in form or another on their personal and practical life in addition to work environment conditions and their characteristics which have direct or indirect effect on the employees psyche and abilities on the performing of the task invested there with and thus, Not hidden to any one the problems that the employees in the public sector sustain and the threats which they faces, that affects in form or another on their personal and practical life in addition to work environment conditions and its characteristics which have direct or indirect effect on the employees psychology and there abilities to perform the task that they given it, The present study concerns with knowing the relationship between three basic variables, two of them are independent (Organizational Justice and Organizational Trust), and the third variable (Employees Burnout) which was dependent variable, to diagnose the effect level that the first practices one the second. The study depends on five main hypotheses and other branch hypotheses, tested by nonparametric analytic, statistic methods and it uses the questionnaire method o gather data from a sample consists of (140) professionals who are working in Ministry of Higher Education and Scientific Research center. The study reaches to a group of results, the important one was decreasing of study variables levels, and this is a Goode indication regarding the dependent variable (employees Burnout) in comparison with the two independent variables (Organizational Justice and Organizational Trust) which their level retreating has clear effect absolutely on the employees and the Organization under study, as well as the result’s emphasizing of significant relationship between tem, the matter that increases their size but what lessens the severity of these results is the non existence of any significant effect on employees burnout whose dimensions indicators are weak between the affiliates of the Ministry of Higher Education and Scientific Research. The study has many recommendations concerning the Ministry under study as wall as a number of suggestions in the hope of contributing in illuminating he rood of researchers concerned wit the subject and developing the study about it.

المفاضلة بين خيارات الخصخصة لشركات المقاولات العامه باستعمال التحليل الاستراتيجي للبيئة الخارجية : دراسة استطلاعية == The Trade - Off Between Privatization Options General Contracting Firms Using The Strategic Analysis of The External Environment

Author name: اسماء حبيب نعمة الناصري

Supervisor name: احمد نزار جميل

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: ناقش البحث متغيرين مهمين وهما خيارات الخصخصة والتحليل الاستراتيجي للبيئة الخارجية , وان الغرض من البحث هو المفاضلة بين خيارات الخصخصة واختيار البديل الانسب بما يتناسب مع البيئة الخارجية, ويهدف البحث الى تحديد خيار الخصخصة الانسب لشركات المقاولات العامة , | Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade - off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of general state companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance, the study involved comparing three views internalized experts, investors and managers sample (87) individuals and ensures head of research , including five sub - hypotheses were subject to statistical hypothesis tests. And it used statistical methods such as arithmetic mean weighted one sample and the use of analysis of variance table (ANOVA Test) and the most important results the Private sale is best suited choice between privatization options turned out that the sample went from various specializations and macro - level environmental factors ,by Go toward privatization optimal choice and decision - makers in the Iraqi state taking done to rescue What can be saved from public companie.

مفهوم الانصاف في المحاسبة واثره في عملية الابلاغ المالي : دراسة تحليلية وميدانية لانموذج ومستخدمي التقارير المالية بالعراق == Fairness Concept In Accounting & Its Effect On Discloser Process An Analytical & Empirical Study For Model & Users of Iraqi'S Financial Reports

Author name: اسكوهي اوانيس اوهانيس بدروسيان

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: Accounting literature divided into two basic schools, the first one normative school concern with normative concepts such as ethics & social concepts, and concentrate on value implications statements so determining objectives became its core by determining and interpretation the needs of accounting information users. While positive school concentrate on empirical continuity for accounting being a discipline of formal education with concentrating on neutral presentation of accounting events and its discloser.It become clear that those accounting information users are the essences of both schools, by fulfilling there information needs under value standards in the first school, and by reflecting practical reality for them in neutral way without preferring some users over the others.Accounting is a social science because it is an art needs skills like law and medicine, as well as it is a science verify the credibility of the objective like law and economics. Therefore accounting is a social science in being interacting with the environment and in being part of it via inducing actual study and formulating generalizations about observed phenomena, and relating accounting procedures used to create accounting information with social principles to produce accounting principles such as fairness which support objectivity (principle) through being unbiased (procedure) as well as serving most of financial reports users. This was suggested by D. R. Scott, he is one of the first who call for fairness in 1941 : “accounting rules, procedures and techniques must be fair and unbiased and must not serve special purposes”, through this it became “value statement”.Fairness concept started to take its place in accounting literature orderly via professionals and academics studies. The monograph published in 1960 by Arthur Anderson & Co. about fairness mention that “fairness is basic accounting postulate that underlay accounting principles, fairness to all society segments, management, employees, shareholders, creditors, customers, and the public so that it is unified and measured under economic and political environment, conceptual pattern and norms of all segments to reach the target that accounting principles based on this postulate will produce financial accounting for economical rights and stakes legitimately established which it is fair to all segments.” Later Patillo positioned fairness as the basic standard used to evaluate other standards because it is the only standard that implies ethical considerations, when Patillo wanted to relate ideas such as justice, real, and fair with the objectives of financial reporting results which concentrate on the stakes of different parties in economy. According to Cowan that Patillo's opinion represents the American concept for fairness and the British sees fairness as distinguished, obvious, unequivocal, representation of facts.In return others like S. C. Yu & Harold Arnett called for impossibility of making fairness a measure or a framework to accounting principles for different reasons such as the disagreement on a clear concept for fairness idiom by the accountants, and the difference in the meaning of fairness concept among the reacceptances, as well as the difficulty to measure fairness effect. Between supporters and opponents ethical concepts including fairness still have clear effect in accounting, that researcher can not determine their subject, methodology, postulates and experimental means without implying value concepts.This study based on idea aims to clarify the meaning of fairness concept to become easier to include it within accounting standard and rules, and studying the effect of the ethical concept over some of the international and local financial disclosure applications.The most important theoretical conclusion is that fairness considered value concept means unbiased and objectivity in dealing with the company stakeholders specially the externals, via fulfilling useful, reliable, relevance accounting information. Fairness means the same as justice and different from just, because the latter means the abstract application to laws and rules without taking into considerations the circumstances relating to the subject of study.

تاثير التضخم المستهدف والناتج المحتمل في السياسة النقدية للعراق == Impact of Inflation And Potential Output In The Monetary Policy In Iraq

Author name: اسراء عبد فرحان

Supervisor name: محمود محمد محمود داغر

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تهتم السياسة النقدية اهتماما كبيرا بتحقيق الاستقرار النقدي، من خلال رسم السياسة المؤثرة والمسيطرة على كمية النقود، والهادفة الى تحقيق الاستقرار في المستوى العام للاسعار وتحقيق التشغيل عند المستوى المحتمل للناتج وتحقيق النمو الاقتصادي، وصولا الى ادنى فج | Recent years monetary policy more focused on monetary stability goal , through the drawing influencing policy and controlling the quantity of money and aimed at achieving stability in the general level of prices and achievement of operating when the potential level of output and economic growth, reach the lowest output gap as well as with cross - target cash economy minimization of inflation gap.This study deals with the relationship between inflation and economic growth and estimating product gap of the Iraqi economy duration (1990 - 2014).Iraq's economy is suffering from an approximately complete separation between the monetary sector and the real sector, because of the absence of control mechanism after transmission of monetary policy to the real economy through controlling inflation at its target with a nominal anchor of monetary policy.Monetary policy is working in the Iraqi economy in the absence of the actual use of this potential output in the case that has been estimated, as well as attempting to estimate gap (inflation and output) and analysis of their direction and their impact on monetary policy. The researcher attempt to measure the relationship between the two gap and the nominal anchor.For checking which nominal anchor more accurate we used a model of Autoregressive Distributed Lag Estimate ARDL and test the Bound test to test the joint integration and the relationship of long and short - term between the variables under study, as well as induced response to test the relationship between the variables that measure the impact of the trauma suffered by the internal variable in the VAR model on the current and future values of other internal variables in the model function analysis conclusions reached the ineffectiveness of interest rate anchor nominal monetary policy to target inflation and the output of the Iraqi economy during the period of study, as well as the effectiveness of the exchange rate in effect at the gap (inflation and output).

قياس وتحليل دالة الطلب على الواردات الزراعية في العراق للمدة 1980 - 2010 == Measuring And Analyzing The Demand Function For Agricultural Imports In Iraq For The Period 1980 - 2010

Author name: اسراء سليم كاطع الربحاوي

Supervisor name: سعد عبد نجم عبد الله العبدلي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تعد الموضوعات المتعلقة بالتجارة الخارجية مجالا واسعا للمناقشات واهتمام الاقتصاديين وذلك لاسهامها الفاعل في عملية التنمية الاقتصادية في اقتصاديات الدول لاسيما النامية منها. ويشكل جانب الواردات من السلع والخدمات في التجارة الخارجية جزءا مهما للاقتصاد المح | Foreign trade captures the interest of economists for its contribution to the process of economic development, especially in developing countries. In addition, imports of goods and services constitute an important section in foreign trade by which a country gets what local economy cannot produce because of the incompetent base of production. Hence, the measurement and analysis of the demand function of agricultural imports in Iraq gain special significance due to the reliance of the Iraqi economy on foreign trade to secure many agricultural products.In this work, the demand function for agricultural imports in Iraq has been estimated through the technique of auto - regressive distributed lag (ARDL) and the bounds test to measure and analyze the co - integration for long and short - run relationships among the demand for agricultural imports, relative prices, GDP, and foreign reserves. In addition, the relationship between the variables has been tested through the technique of impulse response function (IRF), which measures the impact of a shock on an internal variable on the current and future values of the other internal variables in the VAR model.This thesis includes three chapters, each containing several studies, in addition to a preface, the goal of the study, and a literature review. Chapter 1 introduces an economic framework of the theory of demand in two sections, one about the concept of demand and the factors influencing it and the other on international trade and its relationship to demand in different economic systems. Chapter 2 dicusses the reality and evolution of agricultural foreign trade in Iraq for the period 1980 - 2010. Finally, Chapter 3 introduces the econometric analysis for the demand on agricultural imports and their determinants using the ARDL model and the IRF. The statistical analysis has been performed using EViews 8 and Microfit 5.It has been found that the increase of total and agricultural imports for the interval 1980 - 2010, especially after the year 2003. It has also been found that the average compound annual growth of total and agricultural imports for the same interval is positive with an amount of 5.4% for total imports and 3.6% for agricultural imports. The relative importance of food imports has been found to constitute 99% of total agricultural imports, whereas that for the means of production is very small ranging from 4.4% in 1980 to 0.3% in 2010. On the other hand, short - term elasticity shows an increment of 1% in relative prices causes a decrease in the demand on agricultural imports by 24%. In addition, an increase of 1% in GDP and foreign reserve leads to an increase in the demand on agricultural imports by 19.16%. Furthermore, long - term elasticity that a relative price increment of 1% leads to a reduced demand on agricultural imports by 42%. The IRF shows that a change in relative prices of 1% leads to reducing the demand on agricultural imports by 20% in the second year then it increase to reach 36% in the tenth year, while a change in GDP of 1% leads to an increase in the demand on agricultural imports by 3% in the second year then it decreases to 5% in the tenth year. And, a change of 1% in foreign reserve increases the demand on agricultural import by 9% starting from the third year, reaching up to 17% in the tenth year. Accordingly, it is concluded that the relative prices play an important role in determining the demand on agricultural imports.This study recommends the necessity of setting forth agricultural policies to protect and develop the national product through the support of prices and the means of production, and limiting the impact of agricultural imports on national products in terms of quality and price. Furthermore, it is recommended to activate imports - related trade policies such as customs tariff, for the sake of supporting the national product and increasing the contribution of the agricultural sector in the making of the GDP

قياس وتحليل تاثير صدمات السياسة المالية على بعض المتغيرات الاقتصادية الكلية في العراق للمدة 1990 - 2014 == Measure And Analyze The Impact of Fiscal Policy Shocks On Some Macroeconomic Variables In Iraq For The Period 1990 - 2014

Author name: اسراء سعيد صالح العبيدي

Supervisor name: محمد صالح سلمان الكبيسي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: تؤثر الصدمات الاقتصادية الخارجية بشكل مباشر على المتغيرات المالية في الدول المصدرة للسلع الاساسية الاولية لاسيما الدول النفطية منها، ويرجع ذلك الى وجود ارتباط قوي بين الموازنة العامة والتجارة الخارجية في هذه الدول، فتستجيب السياسة المالية عبر ادواتها الان | External economic shocks directly affect the financial variables in developing countries, especially those related to oil, due to the existence of a strong correlation between the general budget and foreign trade in these countries, fiscal policy responds through public spending and public revenue is a concurrence or counter to the trend of economic shock, and reflected that response macroeconomic variables relevant in unexpected changes can be expressed in fiscal policy shocks.This study, in your hands I have focused on the measurement and analysis of the impact of shocks, fiscal policy on some macro - economic variables in Iraq, came to focus on this aspect of faith researcher believing absolutely that fiscal policy plays a key role in the national economy, In terms of its ability to allocate resources between economic sectors, or through its Impact on the use of resources, and therefore its impact on aggregate demand levels, moreover, its impact on incomes Through government - provided social grants and expenses which increase in frequency during the exposure to economic shocks, if the affected fiscal policy, both on the side of public expenditures and / or the public revenues to external economic shocks will be reflected in all economic sectors, so the study will try to build a standard model for measuring the impact of Fiscal policy shocks in Some of macroeconomic variables.

مقارنة بين طريقتي SIMEX وLLS لتقدير دالة الانحدار اللامعلمية باستخدام المحاكاة == Comparison Between SIMEX & LLS Methods To Estimation Nonparametric Regression Function Using Simulation

Author name: اسراء سعدون علوان

Supervisor name: دجلة ابراهيم مهدي العزاوي | نذير عباس الشمري

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

استخدام توزيعي بيتا والاسي في تقدير معالمات انموذج الانحدار الخطي == Use of Beta & Exponential Distributions To Estimate The Parameters of The Linear Regression Model

Author name: اسامة محمد جاسم القصاب

Supervisor name: اموري هادي كاظم الحسناوي

General topic: Administration and Economics

Specific topic: Statistics

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تبقى عملية التقدير لمعلمات انموذج الانحدار من المواضيع المهمة رغم كثرة ما كتب عنها من خلال البحوث والدراسات وهذه الدراسات تختلف باختلاف الاساليب المتبعة في عملية التقدير سواء كان هذا الاسلوب تقليدي او بيزي او تبعا للتوزيعات التي يتم توظيفها في عملية التق | the process of estimating the parameters of regression model , is still still one of the important subjects despite of the large number of papers and studies written in this subject , these studies are differ in techniques followed in the process of estimation , whether they are classic or baysian , or according to the distributions applied in the estimation , and which are available about some of the parameters of regression model.In this thesis , two different distributions are applied ( Beta , Exponential )in estimating different sample sizes and then making a comparison among the classic estimation techniques represented by (OLS) method , and the method of applying one distribution or two (u.d) , and the baysian methods by providing the distributions themselves.By using the simulation technique , results has been obtained to provide the researcher with the image to clarify the best method in the estimation technique.This thesis come in four chapters : The first chapter contains the introduction and the background of the subject.The second chapter contains the theoretical basis of the estimation methods, when one or two distribution are applied in estimation technique whether is the classic or baysian method, it also contains all that related to derivation process to obtains the estimation style.The third chapter contains , a display of the practical side and also a display of the results of the simulation process used to reach to the best techniques of estimation.Finally, the forth chapter contains the conclusions and recommendation as well as future studies.

تقدير عجز الوحدات السكنية في العراق لعام 2010 == Estimated Deficit of Housing Units In Iraq For 2010

Author name: اسامة عبد العزيز كاظم القريشي

Supervisor name: محمد جاسم محمد

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

المعرفة الضمنية وانعكاسها على جودة الخدمة الصحية في دائرة صحة الرصافة == Tacit Knowledge And Its Reflection On Health Service Quality In Alresafa Health Sector

Author name: اسامة عبد الرحيم داود السامرائي

Supervisor name: اياد طاهر محمد الجبوري

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

الائتمان المصرفي بين تحديات المخاطر وسبل المعالجة : دراسة تحليلية للمصارف التجارية الخاصة في العراق

Author name: ازهار حسن علي ابونايلة

Supervisor name: ثريا عبد الرحيم علي الخزرجي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: ن المؤكد ان للائمان المصرفي دورا مهما جدا في دعم عملية التنمية الاقتصادية، بعده وسيط مالي بين المدخرين والمستثمرين، ويعد الدور الكبير للائتمان المصرفي في توجيه النشاط الاقتصادي صوب المشاريع الاستثمارية المهمة ذات الاستغلال الامثل للموارد المتوافرة والد | IT is certain that bank credit has an essential part in supporting the economic development process as a financial intermediary between savers and inverters. Beside the essential role of bank credit in directing the economic activity towards the important investment projects that best make use of available resources and supporting the economic development process, therefore, bank credit represents the economic activity mainstay.Banks are liable to financial and bank risks such as; interest rate risks, exchange rate risks, market risks, rubbery and bankruptcy risks, investment risks, national risks, liquidity risks, inflation risks, globalization risks, and merging risks, In addition to, credit risks. Accordingly, suitable means must be found to overcome these risks. Private Commercial banks in Iraq were allowed to practice their work in 1992 in unnatural conditions such as the embargo, high average of inflation, and changing from of government; so, these banks are liable to many financial and risks besides the influence of general conditions, such as the unstable economic and political condition on these banks.The economic problem of research (bank credit risks and credit problems increase and happen together with the unstable economic and political condition).The study came from a theory has significance (the bank credit process as any financial process is liable to many risks and challenges).The study implies three chapters; each chapter contains three fields of researches, conclusions, and recommendation. The first chapter refers to the bank credit impractical framework. The second chapter refers to bank credit risks between Basel committee decision and bank reform. While the third chapter refers to bank credit analytic study and its risks on private commercial banks in Iraq and their quitted for reform.

دور القطاع الخاص في التطور الاقتصادي لمجموعة من الدول النامية مع اشارة خاصة للتجربة العراقية للمدة من 1970 - 2004 : تحليل وقياس == The Role of The Private Sector In Development of Group of Devloping Countries With Special Reference To Iraqi Experience For The Period 1970 - 2004. Measurement And Analysis

Author name: ازاد احمد سعدون الدوسكي

Supervisor name: يحيى غني جاسم النجار

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقييم دور ثقافة المنظمة ونجاح ادارة المعرفة في تطوير الميزة التنافسية المستدامة : دراسة تطبيقية في شركات الاتصال الخلوي العاملة في العراق == Evaluating Role The Organizational Culture And Knowledge Management Success In Developing Sustainable Competitive Advantage Analytical Study In Mobile Phone Telecommunication Companies In Iraq

Author name: اريج سعيد خليل العاني

Supervisor name: سعد علي حمود عباس العنزي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Doctorate

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي (ثقافة المنظمة وادارة المعرفة والميزة التنافسية المستدامة)، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء الفلسفة النظرية وا | Three Variables interacted to from the ideological and philosophic frame of this study which are (Organizational Culture, Knowledge Management and Sustainable Competitive Advantage), this study started from a problem expressed by of applied and ideological wonderments to answer these question in order to illustrate the philosophy theory and ideological functions of these variables because they are a new subjects at Arabic environment in general and Iraqi environment in special and testing relationship coloration and effect and ability of using it at application environment which formed from a sample from Iraqna and MTC - Atheer Mobile Phone Telecommunication Companies in Iraq, The Sample of study was determined by (72) manager.Important the study in ideological and philosophic origin for study variables depend on application afford for actuality of organizational culture and Knowledge Management in developing sustainable competitive advantage, In order to get this aim six main hypothesis has been formulated, branch all and tested by some non parametric statistical processes, the questionnaires used as a basic elements to collect data and information from the study simple.The study conducted to ideological theory and applied conclusions which determine actual of organizational culture found at application environment, The most outstanding was the integration of organization culture role and knowledge management success in developing the sustainable competitive advantage, but the variable of organization culture role dominates in developing the sustainable competitive advantage, which indicates the importance of recommendations, the most outstanding among them are the companies researched simulation of the international companies and drawing scenarios in meeting future as well as the consolidating of the knowledge existed through the developing of site workshop and putting specified strategies and policies followed by companies to get the learning and the knowledge. And suggestions such as orientation study knowledge workers management of advancing the human resource and knowledge culture simultaneously.