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دور الرقابة والتدقيق الداخلي للحد من ظاهـرة الفساد الاداري في مستشفيات دائرة صحة بغداد - الرصافة : دراسة استطلاعية

Author name: عبد الزهرة خضر حيدر الساعدي
Supervisor name: صبيحة قاسم هاشم الموسوي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: مشكلة البحث تتجسد الى افتقار قسم الرقابة والتدقيق الداخلي الى نظام لتقويم اداءها ليعكس جوانب الاداء فيها، وافتقارها الى امكانية الحد من المخالفات والتجاوزات في المؤسسات الصحيــــة لضعف كوادر القسم من حيث المؤهلات العلمية والعملية وبالتالي هذا يؤدي الى الح

اهمية الرقابة على مشروعية العقود الحكومية في محافظة ميسان == The Importance of Control On Government Contracts Legality In Maissan Province

Author name: عبد الزهره حسين نجم العطواني
Supervisor name: فضيلة سلمان داوود
General topic: Administration and Economics
Specific topic: Economy
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد الرقابة على مشروعية العقود الحكومية احدى الوظائف التي تمارسها الادارة والتي ترتبط ارتباطا وثيق الصلة بالعملية الادارية وتعد في الوقت نفسه الاداة الفعالة لتحقيق الاهداف التي تسعى المؤسسات الحكومية لتحقيقها والمتمثلة في اشباع الحاجات العامة، كما ان نظ | Control system on government contracts is considered as one of the most important functions conducted by the management, which is tightly linked to supervising on the management processes in away helps the government corporate achieve its strategic objectives. Control system on the management processes is considered as well as a reflective mirror to the quality of the work done by the management.The control system on the government contracts points out any defected or legally breached actions which helps the management to modify it through uncovering the deviations happening away from the path of the corporate strategic or operational plans and sheds light on the causes and proposes solutions to deal with them. The control system helps in making sure that the financial actions match the valid authorities, regulations and instructions and ensures that the authorities granted to the management are not used negatively or unfairly. It makes sure are as well that that management is not overriding the individuals rights and freedoms because the main purpose of these authorities is helping the management conducts its tasks and functions smoothly. Based on the above, the researcher chose - through the practical side of the research sample - to study everything related to the government contracting activity administratively, technically and legally in order to : • Determine the supervisory role on the legality of the government contracts. • Identify control system's ability to cease the administrative and financial corruption phenomenon. • The direct impact of the control system in guiding the management decisions to be within the framework drawn to it by the law and the constitutionThe researcher relied on a set of reports and resources that helped him to a bunch of important conclusions and recommendations, such as : • The poor performance of the internal control devices of the government corporate may cause in a lot of financial mistakes. • The poor performance of the internal control devices of the government corporate may result in the emergence of corruption, which leads to a lack of accountability means which is related to the financial irregularities.• Inaccuracy in preparing projects' cost estimation which leads to the public money waste. • Accuracy should be considered as much as possible in order to achieve the targeted objectives. • The justice in distributing the financial allocations among the administrative units enhances trust in the control system devices.

تقويم اثار برامج التصحيح الاقتصادي في المملكة المغربية

Author name: عبد الجبار هاني عبد الجبار السامرائي
Supervisor name: علي عبد محمد سعيد الراوي
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:

تحليل اثار السياستين النقدية والمالية على بعض المتغيرات الاقتصادية الكلية لدول مختارة للمدة 1998 - 2008 == Analyzing of Effects of Monetary And Fiscal Polices On Some Aggregate Economic Variables For Selected Countries For The Period 1998 - 2008

Author name: عبد الجبار هاني عبد الجبار السامرائي
Supervisor name: علي عبد محمد سعيد الراوي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The subject of monetary policy and financial policy is considered to be one of the most important and revived subjects, according with the revival and change of the economic variables which are reflected in the different economic indicators; which the effects of the two mentioned policies can be analyzed through them, separately or together.Analyzing the effects of the two policies is an overlapping and a considerable matter, because the two policies have overlapping and considerable aims and tools. In addition, they may be affected sometimes by the economic changes and they become - or one of them becomes - a cause of the change in the economic activity, i.e. stand behind the event instead of leading it. This matter requires continuous monitoring, evaluating and adaptation of the aims and tools of the two policies via their middle and final indicators.The subject of monetary policy and financial policy is considered to be very important in different economic systems and economies; whether they were directed with a specific degree or follow the market mechanism in managing their economies with a contrast in the relative importance of one policy comparing with the other one, via the contrast of the economic system and its development degree. Mostly, the directed economies appear in the financial policy; while the monetary policy appears in the economies which follow the market mechanism due to the independence of the monetary authority. Also, the degree of the country economic development and the availability of the financial and monetary abilities have a role in showing which policy is the most effective in achieving the economic aims; whether in overcoming a crisis or a defect, or in achieving a continuous and everlasting development.The subject of monetary policy and financial policy has been discussed; either each policy has been discussed separately or both of them have been discussed together in many researches and studies in the local (in Iraq) and international levels. Many of them were precious researches and studies, and they determined the principals of the two policies work and the intersection and contrast points between them. Most of the studies issued by the International Monetary Fund (IMF) and the Central Bank assured that the problems, related to economy, of the developing countries are due to incorrect monetary and financial policies. They are exaggeratingly expanding, restricting, or contrasting between the functions of the two policies. Also, these studies mostly speak about the typical construction of the tow policies (Optimal Policies). In addition, these studies discuss what the developing countries suffer from, including structural problems in spite of the availability of the financial and monetary abilities, especially in Iraq and Saudi Arabia, in order to achieve great steps in progress, development and promotion. This study is considered to be a contribution which may be helpful in the researches and studies series in analyzing the effects of the two policies together in the economy activity cycle.THE RESEARCH IMPORTANCEThe research discusses the most important problems and aims which most economies work hard to overcome or achieve via the correct launching point, which is depending on real, ambitious and effective monetary and financial policies; according to the problems and defects which the countries of this study suffer from, and the resources, available abilities and the nature of the international status of these countries, and the effects of all these factors in the local economic decision of the countries under study.THE AIM of THE RESEARCHThe research aims to reach and be close to the intersection points in the work of the two policies, by meeting and coordination or by contrasting in order to reach a degree of coordination between the two policies in terms of tools and aims. The monetary policy may tend to be expanded in its tools like the public debts, while the financial policy tends to adjust the monetary supply and control the inflation. Also, complications may differ in their amounts in each policy, i.e. the tax complication of the financial policy may achieve an effect which contrasts with the complication of the monetary policy in spite of tending the two policies to have the same aim and direction. THE PROBLEM of THE RESEARCHTheoretically, there is a contrast problem between the ideological schools, especially the treasury and monetary schools, in adopting the suitable financial policy or monetary policy.While practically, there is a problem of weak coordination between the monetary and financial authorities in adopting the priority of the aims and tools.THE geographical elementThree countries were chosen : Jordan, Saudi Arabia and Iraq; with giving Iraq the priority in the analysis and investigation, especially it witnesses a new trial of following monetary and financial policies based on the market mechanism after (2003). Previously, Iraq followed a central planning system in managing its economy. Jordan and Saudi Arabia were chosen because they represent a geographical, historical and economic propagation of Iraq, because they achieved great steps in the economic correction, which is considered to be a new trial in Iraq. Also, the yielding economy of Saudi Arabia is similar to that of Iraq in many of its components.While Jordan has a limited economic resources and it mainly depends on the external grants and relieves, and its trade with the neighboring countries, especially Iraq. Thus, it forms a tolerable trial in the field of applying the economic reforms comparing with close trials in their economic characteristics.THE ELEMENT of TIMEThe period of (1998 - 2008) was chosen as the programs of economic correction had been appeared in that period obviously in Jordan and Saudi Arabia; and the monetary and financial policies began to take their roles more obviously and effectively in overcoming the temporary crisis in particular, and directing towards the long - terms aims. In Iraq, this stage witnessed great and significant changes. In 1998, the Iraqi economy began to adapt to the economic embargo; and the monetary policy began to play the greatest role in moderating the uncontrolled inflation at that time and indicating that the monetary policy was not very effective due to the subordination of the monetary authority to the financial authority at that time. The period after (2003) witnessed significant changes after occupying the country and eliminating the international sanctions which was imposed since (1991). Iraq pursued towards a new economic philosophy in managing the economic activity, and adapting a free economic system and the market mechanism in managing the economic activity.THE RESEARCH ASSUMPTIONThe research based on the assumption of the independency of the monetary and financial policies in determining the priority of aims and adopting the tools and the middle and final aims. But both of these policies intersect via economic variables which differently affect the economic activity in a contrast way or in a coordinating way. The monetary policy was more effective in treating specific defects in the economies under study, or in stimulating specific economic variables. While the financial policy, was more effective in other variables or in treating specific defects

ستراتيجية تطوير الموارد البشرية وانعكاسها على جودة الخدمات البلدية : دراسة حالة في مديرية بلدية كربلاء المقدسة == Strategic Human Resource Development And Its Reflecting On Quality Municipality Service Case Study In Directorate of Municipalities In Holy Karbala

Author name: عباس مزهر عاكول الشبلاوي
Supervisor name: صبيحة قاسم هاشم الموسوي
General topic: Administration and Economics
Specific topic: Municipal Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت الدراسة " ستراتيجية تطوير الموارد البشرية وانعكاسها على جودة الخدمات البلدية" حيث يحظى هذان المتغيران باهتمام الباحثين بشكل متزايد كونهما مفهومان حديثان نسبيا ولكونهما من المواضيع المهمة والتي لها تاثير كبير على مستقبل المنظمات. تهدف الدراسة الى | The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate of Municipalities in holy Karbala. The researcher found during a pilot study that there isn’t enough care paid by the Directorate of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates of Municipalities concerning the strategies of developing both the human resource an Quality Municipality Service and the correlation and effect between them.A number of hypotheses were set within a hypothetical model in order to investigate the correlation and effect between the explanatory variable (human resource development strategy) and the reactive variable (Quality Municipality Service) in the study form to collect the data from Directorates of Municipalities and later analyzing the data using the statistical software (SPSS). The study concluded a number of conclusions that indicated a significant correlation between the study variables based. The results also showed a significant effect of human resource development strategy on the Quality Municipality Service. Based on the results, the study recommended a number of recommendations

دور استراتيجية المزيج التسويقي في تحقيق الميزة التنافسية : دراسة ميدانية في عينة من المصارف الحكومية والاهلية في محافظة البصرة == The Role of Marketing Mix Strategy To Achieve Competitive Advantage A Field Study In A Specimen From Governmental And Private Banks In Basrah

Author name: عباس عبد الحميد عبد العباس علي العتيبي
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:

التنبؤ بحركة الطرود البريدية الصادرة والواردة باستعمال نماذج بوكس وجينكنز == Forecasting The Movement of Incoming And Outcoming Postal Parcels Using Box - Jenkins Models

Author name: عباس دوين عنكوش
Supervisor name: اسماء غالب جابر الراوي
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: مما لاشك فيه ان للتنبؤ دورا مهما وبارزا في عملية اتخاذ القرارات التي ترسم مسار الادارات والهيئات لما له من نتائج ذات فاعلية لاحتوائه على مجموعة من الطرائق والاساليب الاحصائية ومنها طرائق تحليل السلاسل الزمنية واسلوب بوكس وجينكز احدها والذي يعتمد على ت | There is no doubt that prediction has an important and prominent role in the decision - making process, which charts the course departments and agencies, because of its effective results, which has it contains a set of methods and techniques (statistical and Mathematical), and one of this techniques is (Box - Jenkins) modes Postal parcels are stacked goods, its weight might be bigger than small packages. Postal parcels are specified in kilograms, and it doesn’t weight more than twenty - kilogram, and wrapped securely, its also doesn’t contain personal documents. This research aims to predict the movement of incoming and outcoming postal parcels through the modeling of the data used by using (Box - Jenkins) models, and for the time period from January (2009) to December (2014). This research, made a time - series analysis to the Weights and the numbers of sent and received postal parcels, therefore, the best model have been chosen depending on the appropriate trade - offs used standards, and the test results showed that the best model of the four series is ARIMA (0,1,1), depending on the trade - offs standards (MDL), (SBC), (HQ), and upon these results, the conclusions and recommendations were made

اثر الانماط القيادية في ادوار الصحة والسلامة المهنية : دراسة استطلاعية في مستشفيات دائرة صحة بغداد الرصافة == The Effect of Leadership Styles On The Role of Occupational Health And Safety

Author name: عباس حسين جميل
Supervisor name: عباس علي ظاهر العامري
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد القيادة جوهر العملية الادارية وهي المعيار الذي يتحدد في ضوءه نجاح او فشل اي منظمة او تنظيم، والقائد يحتاج الى المام واسع وتفهم عميق للبيئة والظروف المحيطة وتاثيرها على المنظمة التي يقودها، ولابد ان يكون اثر القيادة واضحا بعد بيان وتحديد مكونات ادوار | Leadership is the fundamental manageal operation and criterion by which the success or failure of any organization or system is determined. The leader needs a wide inspiration and a deep understanding of the effect of work environmental and conditions on the organization that he leads.The effect of leadership should be clear while the leader recognizes and determines the constitutes and dimensions of the roles of the occupational health and safety , so that the leader might be able to create and prepare a safe and stable work environment which would give positive social and economic results to the organization.The problem of the study can be summarized in the effect of different leadership styles is not clear concerning the roles of leadership , and in the most common leadership styles in the health organization. The impertinence of this study arises from the rarity of the previous studies which were done about the same subject.The samples of this study were x - ray unit managers at Baghdad health office - Al - Rusafa which involved 24 (twenty four) hospital including a wide geographical area so that to obtain more precise and accurate information to enrich the study.This study depended upon the hypothesis which says that (the leadership style has an influence on the roles of occupational health and safety ).The Conclusions and recommendations obtained from the study were based on theoretical field. The most important conclusion was the poor effect of leadership styles of the research sample in general, on the roles of occupational health

تقييم متطلبات تطبيق ادارة الجودة الشاملة للبيئة : دراسة مقارنة == Evaluate The Application of Environmental Total Quality Management

Author name: عائشة حمودي هاشم ابراهيم العبيد
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Industrial Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تهدف الدراسة الى بيان مفهوم ادارة الجودة الشاملة للبيئة، وامكانية تطبيقه في الشركتين العامتين لصناعة البطاريات والكهربائية، ودراسة ممكنات الوصول اليها ومقوماتها الاساسية، فضلا عن تحديد النشاطات والاجراءات اللازمة لها، كما سعت الدراسة الى تشخيص الملوث | The Study Aims To Clarify The Concept of "Environmental Total Quality Management", The Possibility of Its Implementing In The Following Firms : • The General Establishment for Batteries Industry.• The General Establishment for Electrical Industry.Studying the ways that’s leads to the possibilities of reaching those aims and the basic foundation of this concept as well as specifying that necessary procedures and activities for achieving that. The study also tried to diagnose the researched companies environmental pollution for each of the specific types in order to control them environmentally. The importance of the study came from the stream that flown the way of how it present a theoretical framework related to the series of specification ISO 14001 and the efforts of the study to get a deep understanding about the statement recognition, providing the lasses to stand upon in develviring the environmental system. The study shows how the top management get a perception that guided them accept the necessity of the environmental performance improvement and for protecting environment in a systematic way that reflect the range of the picture clarity about the process of controlling environmental performance and the efforts for setting up an environmental strategy for both companies like the business organizations, as well as, the continuous improvement to them. The study discussed the environmental legislation framework or frames in the theoretical scope about environmental management systems and international series specifications to help the firm in implementing environmental total quality management and its improvements. The research problem came from an assumption which has an implication related to the matter that the two researched companies are suffering from the lack of recognition about environmental total quality management, and by applying the international specifications on them as a competitive weapon and one of the competitive advantage factors that may leads it not implemented and developed in the right way, to a negative effects on the environment and to an increasing in the dangerous polluted materials that throwed out this factories and which will be a threat to the general healthiness became of the emanation of pollutions, the refuses and the retains.The research based on for basic assumptions. The second and third basic assumptions branched into three sub - assumptions. The first assumptions have alight degree of acceptance and stability. The study conclude to each companies must be able to control it self through adopting the whole steps that are responsible for managing its operations without any negative effect on the environment. The benefits that have been achieved by the environmental management system and those that came from acquiring the (ISO 14001) certification are multiple and so it must have great attention from the industrial companies. The submission to implement the environmental management system usually helps the firm in achieving financial sowing.Researches proposed many recommendations, the important one was setting up on environmental plan for industrial firms specially those whom have been researched and that it must be reliable even it will be on the general industrial sector level in Iraq.

حساسية نموذج مباراة تفاضلية == The Sensitivity of Diffential Game Model

Author name: عايدة زاوين ارشاكيان
Supervisor name: ظافر حسين رشيد النجار | لميعة باقر جواد الجواد
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:

المويجات الهندسية المكيفة وتطبيقاتها في ازالة التشويش للصور الرقمية == Adaptive Geometrical Wavelets And Their Applications In Digital Image De - Noising

Author name: عامر محمد نوري المهداوي
Supervisor name: ظافر حسين رشيد النجار
General topic: Administration and Economics
Specific topic: Statistics
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تختلف الاهمية النسبية للمعلومات المرئية المحتواة في الصور. اذ ان البحوث الحديثة في فسلجة الرؤية اثبتت بان الدماغ البشري يتحسس لحواف مكونات الصورة بالدرجة الاولى، اما الانسجة فتاتي بالدرجة الثانية من الاهمية. دفع هذا الامر العديد من الباحثين في حقل المعالج | The importance of visual information contains in images are relatively deferent. Recent researches in psychology of vision have proven that human brain senses the edges of image objects in the first order, where image textures comes in the second order of importance. This problem had motivated researchers in the field of image processing towards finding new efficient methods that work on eliminating less important visual information which gives as a result a brief description containing the most important information. This description serves two domains : the first one is image compression, where it is possible to reduce the amount of data used in representation, which helps in reducing the required transmission time and also needs less storage size. The second one is image denoising, by reducing the importance of noisy data which helps in eliminating the noise, or at least compress its effect.Recently, it has become evident that separable transforms, such as wavelets, are not necessarily best suited for image representation due to their disability of catching line discontinuities that represent the objects edges, which make them unsuitable in giving adequate description for deferent geometrical shapes of these edges. This led to the appearance of the geometrical wavelets which has been proven its superior to nearly all of the classical wavelets in giving higher specific approximations and much more economical in data size of the image. These functions are non - separable and they are divided into two parts : adaptive functions and non - adaptive functions.This dissertation focuses on studying the first and most important function of the family of adaptive geometrical wavelets functions, the one called wedgelets, in addition to propose generalizations to it in order to make it more flexible in catching deferent curved shapes of image edges, which improves its performance in providing much more specific approximations depending on less number of coefficients. This work emphasizes basically in image denoising. And in order to increase the applicable importance of these functions, it has been suggested two methods to estimate the noise level that effects the image, and eventually choosing the best approximation according to this estimation.Finally, a comparison is made between the proposed approximation methods and the classical ones by applying on several tested images that have deferent properties, through the simulation of exposing them with deferent levels of noise. The results of this comparison shows good size of improvement in the performance achieved by the addition of these proposed functions.

فاعلية اداء الاسواق المالية في ظل الازمات الاقتصادية في بلدان مختارة == Effectiveness of The Functioning of Financial Markets In Light of Economic In Selected Countries

Author name: عامر عمران كاظم المعموري
Supervisor name: ثائر محمود رشيد العاني | هناء عبد الحسين الطائي
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: In this study, the light had been shed on the relationship between of indicators stock market and business cycle in selected countries ,the study has been divided into three main chapters in order to test the validity of this hypothesis and achieving the aims of this study. The first one forms a conceptual and ideological of study and included three basic section. The second chapter dealt with Analyzing framework of study included two basic sections. While , chapter three has concentrated on the measure and analysis of the Feed back between stock market and business cycle. The study sample consist of six countries : USA, Mexico, Thailand, Malaysia, Korea, Egypt. It uses annual data covering the period (1983 - 2006).By using the Hsiao causality test has been used determine the direction of causality between indexes of stock market and business cycle.This study has yielded (concluded) many results from the theoretical and mathematical (econometric)First : "the conclusions of the theoretical aspect1 - Are the economies of industrialized countries over time, as with cases of depression and recovery, which affect to economic activity, and companies know that these conditions are strongly influenced by cycle companies, with sales booming with economic recovery and stagnation and decline in the shares of these companies know the stock prices rise as the periodic during the phase of prosperity and decline during the recession, the success of the investor depends on the type of the shares so to correct timing of the purchase 2 - The existence of a relationship and mutual influence between the work of primary and secondary markets, as the evolution and breadth of the work of the primary market leads to the development and expansion of the secondary market, through the development, diversification and expansion of new releases through the primary market, which offer the possibility of development and expansion of the secondary financial market activity, and using those issues later in their dealings, and in accordance with the clear understanding of this difficult chapter of the work and the development and expansion of these markets. 3 - financial derivatives is one of the most important features of modern financial developments during the last decade of the twentieth century, and these tools provide payments derived from other assets may be real or financial assets to cope with fluctuations and crises that have affected financial markets, which were used as tools to hedge against fluctuations in stock prices and rates interest and exchange rates. 4 - A shift in the characteristics of economic cycles, after the Second World War, becoming shorter courses "and less in terms of the duration of the decline in production or in terms of rates of deterioration in the indicators of economic activity and the disappearance of the global economic crisis as characterized by the unequal international distribution among countries capital, in addition to the lack of synchronization occur in those countries, but that this situation would be different during the eighties of the twentieth century and in the context of globalization has become the crisis overtaking the limits of all countries, whether developed or developing. 5 - The recurrence of financial crises and the breadth and speed of transition in the light of financial globalization is a controversial and attention to result in the damaging of a comprehensive and unexpected is not limited to the financial sector, but extends to other sectors and the effect of high economic costs have a negative effect not only in a crisis but extended beyond the borders to other countries. 6 - at the basis of the relationship between the performance indicators for the stock market situation of economic activity, the movement of stock prices is an important indicator to predict the economic cycle as they move in the opposite direction to the movement of bond prices, and up to the maximum level before the arrival of economic activity to the top of the recovery and up to lowest level before the arrival of economic activity to the bottom of the recession. 7 - The East Asian crisis occurred because of the big gap between the real sector and financial sector, which increased with the application of financial liberalization policies in the countries of East Asia, which has made the capital looking for a quick profit by speculating in the financial sector which has seen significant expansion and irresponsible, and take exercise role Parasitically hindering the process of economic growth, which has affected of the development the real economy and shot back, for the extent of the crisis and its spread from the center of the crisis (Thailand) It was during the economic vulnerability of financial markets and the integration of the global financial system. Through any channels of foreign trade and financial markets.8 - The degree of vulnerability of the Arab countries the financial crisis America is different from country to country, depending on the degree of economic openness and the degree of financial and economic development, countries are opening up the high and the Arab Gulf countries in particular will be more affected by and through the channels of oil and the dollar exchange rate stability. Second : the conclusions of the quantitative aspect 1 - The analysis showed that the standard linear model is the best expression of the models and the reality of the stock market in the United States. 2 - analysis showed that the standard non - linear model (Logarithm double) is the best model to reflect the reality of the stock market in each of the (Mexico, Thailand, Malaysia, South Korea, Egypt) 3 - The results of the United States signs an agreement with the estimated parameters form the logic of economic theory in terms of a direct correlation between stock market indices and the state of economic activity, except the number of companies that have demonstrated an inverse relationship because of the merger that took place between listed companies in the market. 4 - show a causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. causal bilateral Feed Back casualty between stock market indices and the economic cycle, there is no impact of the market shares of economic activity is economic activity towards the stock market, which confirms the existence of a significant impact to the stock market on economic activity in the United States, as these are the efficiency of the market high. 5 - it seems that there is a causal relationship bilateral Feed Back casualty During the time lag between the first indicators of the stock market (the market index, the turnover rate) and the state of economic activity (economic cycle) in Mexico, in the direction of the market value, volume and the number of companies to the economic activity of the stock market, when considering the case of economic activity as the dependent variable.With the direction of the relationship when the stock market indicators as dependent variable of the independent variable (the case of economic activity) to the stock market indices, except the market value.6 - The results of measurement in Thailand and a positive relationship between stock market indices and the state of economic activity (economic cycle), it was determined to test the causal relationship that the two - way and at the failure except for the first time the number of companies. 7 - shows the measurement results on Malaysia as in accordance with the logic of economic theory, which pointed to the existence of a relationship between the soft variables, and confirmed through the test of causation and the existence of feedback between the stock market and the state of economic activity.8 - The results of South Korea in line with the logic of economic theory, which revealed the presence of a direct correlation between the stock market and the state of economic activity (economic cycle), which was evident from the test of causation as the two - way, except the number of companies.

تحليل وقياس العلاقة السببية بين عرض النقود والناتج المحلي الاجمالي في بلدان مختارة (السعودية ومصر) للمدة (1980 - 2006) == Analysis of The Measurement of Causality Relationship Between Money Supply And Gross Domestic Product In Countries Selected (Saudi Arabia & Egypt) For The Period (1980 - 2006)

Author name: عامر عبد الله مجيد
Supervisor name: محمد صالح سلمان الكبيسي
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: تعد الدارسة القياسية التي تناول العلاقة المتبادلة ما بين المعروض النقدي والناتج المحلي الاجمالي ذات اهمية كبيرة لدول المنطقة للاسباب التالية : 1 - تعد هذه الدراسة محاولة اولية لوضع الملامح الرئيسية للعلاقة السببية بين كمية النقود والنشاط الاقتصادي.2 - افت | This econometric study which deals with an inter - relationship between money supply and Gross Domestic Product (GDP) is of great significance for the countries under consideration for the following reasons : 1. The study is considered an initial attempt to place the main characteristics for the causal relationship between quantity of money and economic activity.2. Lack of Arab library, in general and Iraqi library in particular, of comprehensive research and information in such areas that make this topic difficult and time - consuming; even lacking total understanding of its elements and the requirements of the subject matter and its accuracy.This study is, therefore, intended to achieve the following objectives : 1. Studying development of money supply and GDP in Saudi Arabia and Egypt.2. Use of Hsiao and Granger econometric tests to find out the causal relationship between money supply and GDP for countries under study.The study is based on the hypothesis : existence of a significant, bilateral, causal and functional relationship between money supply and GDP in the economy of Saudi Arabia, on the one hand; and a unilateral, causal relationship between the two variables in the Egyptian economy, on the other.The research arrived at the following conclusions : 1. Strength of the relationship between money supply as a dependent variable and GDP as an independent variable and vice - versa; that there is a bilateral, causal relationship in the Saudi Arabian economy.2. Strength of the effect of the relationship between GDP on the money supply - and not otherwise - that is; there is a unilateral relationship concerning Egyptian economy. According to the results of causal test, we conclude that changes in the quantity of money do not help in explaining changes in the GDP; while changes in the GDP does help in explaining changes in the quantity of money. Therefore, quantity of money cannot be used as a tool for economic policy to affect real economic variable in the Egyptian economy.3. What characterizes Saudi economy is its dependence on petroleum resources that reinforce various petroleum - related and non - related economic activities. While Egyptian economy is distinguished by the diversification of various productive and service sectors but because of the many impediments that faced Egyptian economy as of late the country could not achieve its prosperity as Saudi Arabia did.Finally the researcher recommends : 1. Saudi Arabia should diversify its economic structures to avoid the effect of shocks as a result of its reliance on one resource; oil for example, or as a result of international economic and political problems that are more severe on one - sided economies.2. Despite tangible achievements of Egyptian economy, particularly after the nineties of the past century, there still is dire need for diversification especially in more vital sectors which contribute effectively in the accumulation of money supply in export, financial and banking sectors besides tourism that help promote balance of trade accounts.3. The necessity of taking advantage of globalization by both countries in attracting foreign investments and revitalizing Arab Economic Union Agreement and draw on financial surpluses from rich Arab countries for investment purposes.

كفاية السياسة المالية في تحمل العبء المالي الحكومي في العراق للمدة 2004 - 2014 مع اشارة لتجارب مختارة == Fiscal Policy Efficiency In Shouldering The Financial Burden of Government In Iraq For The Period 2004 - 2014 With A Reference To The Experience of States

Author name: عامر عبد الله مجيد الشيخاني
Supervisor name: عماد محمد علي عبد اللطيف العاني
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: تزايد الجدل حول الدور الذي تؤديه السياسة المالية ومدى كفايتها في تحمل العبء المالي والمعبر عنها بالنفقات الجارية التشغيلية التي تتحملها حكومات البلدان المختلفة من اجل تقديم الخدمات العامة للمجتمع مهما اختلفت السياسات الاقتصادية للحكومة، بعد ما تزايد حجم | There has been a heated controversy over the role the financial policy plays and how sufficient it is in affording the financial burden. This burden is known as the operational current expenses which the governments of various countries mainly afford, despite the discrepancy in the government’s economic policy. After the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropriate mechanism so as to achieve the interaction and appropriateness between the main instruments of the financial policy on the realistic level with regard to their economy.This research aims to analyses the relationship between the main instruments of theState policy to encounter the increasing financial burden on the government, where the developing countries’ economy in general and Iraq’s in particular suffers from the financial policy’s inefficacy and feebleness due to the fluctuation of these governments’ policies. In addition, there is a lack of credibility for these governments to achieve a noticeable improvement that could create economic stability; especially most of the decisions made regarding the financial policy tend to be under the influence of policy makers.The study concludes that Iraq has been partially able to afford its operational expenses in spite of the economic, political, social, and security challenges he faced. Further, there was no active financial policy and a clear vision for attempting to diversify the revenue resources to depend on instead of depending on oil as the main source for taking the financial burden. In addition, Iraq economy suffers from a structural imbalance that negatively affects its capacity to diversify the revenues resources, while the financial policy has a significant place among other policies because it can play the major role in achieving the various aims due to its tools. These tools are considered as the most important economic administration tools in achieving economic stability and overcoming the problems of structural imbalance and weak economic diversification. As well as, the inveterate paralysis whirlpool in which the Iraqi economy has fallen into at the beginning of 2104 as a consequence of the heavy expenses of war on terror, not to mention the sharp decline of oil prices. The study provides a number of recommendations in which the most significant entails the necessity on working on diversifying the revenue resources for the Iraqi economy and to avoid depending heavily on oil and its derivatives. Also, there is a necessity of activating the non - oil revenue resources and working on their durability. For this purpose, rationalizing expenses strategy should be in accordance with the requirements of the Iraqi economy

السياسة الوطنية لمعالجة النزوح : دراسة تحليلة نحو سياسة عامة معدلة

Author name: عامر عباس زغير
Supervisor name: علي موات الصيهود السوداني
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد النزوح من ابرز الاثار التي تنتج عن الكوارث الطبيعية او الكوارث التي من صنع الانسان ولكلا الحالتين يبرز نزوحا" في بعض الاحيان مسيطر عليه واغلب الاحيان غير مسيطر عليه كما حصل في العراق وبالاخص في النزوح المفاجيء بعد تفجيرات الامامين العسكريين (ع) او

المحاسبة عن الانجاز ودورها في تحقيق القدرة التنافسية للشركات الصناعية العراقية : شركة الشهيد العامة لانتاج النحاس حالة دراسية == Throughput Accounting For And Its Role In Achieving The Competitiveness of The Iraqi Industrial Companies (Public Al - Shahid Company For The Production of Copper) Case Study

Author name: عامر دحام خلف الصبيحي
Supervisor name: بهاء حسين الحمداني
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعرضت نظم محاسبة التكاليف التقليدية للعديد من الانتقادات والتي تدور حول عدم ملاءمة هذه النظم للتطورات والتحولات التي تشهدها البيئة الصناعية الحديثة وما ترتب عليه من ضرورة احداث تغييرات جوهرية في نظم التكاليف والمحاسبة الادارية لكي تتلاءم والبيئة التنافسية | Exposed systems traditional cost of many of the criticisms that revolves around the inappropriateness of these systems developments and transformations taking place in the modern industrial environment and the consequent need for fundamental changes in the costs of systems management and accounting in order to fit in the competitive environment in order to support the economic capacity and improve production efficiency accounting.In response to all this emerged the concept of accountability for achievement and who tried to introduce a new concept of cost is different from the traditional concept of a standards development relating thereto and to try to introduce new concepts are facilitative and easily reached where the promised cost of raw materials only variable element and treat wages as a single fixed cost elements.The importance of the study by focusing on accounting for achievement as a way of modern management accounting methods in order to provide information Klfoah contribute to enhancing the competitiveness in a competitive industrial environment variable and sophisticated. The application of this study in the company from the public sector in Iraq Companies, a martyr of the General Company for the manufacture of copper wire one of the formations and the Ministry of Industry and Minerals, where was extracted the data needed for that.And through research and study in both theoretical and practical reach the study to a set of conclusions the most important of the Accounting achievement represents a new style in the field of accounting as a result of constant changes in demand from customers by intense competition, which generally require products at low prices (costs), high quality and increase the variety of products. As well as the study found a set of recommendations that can contribute to support the competitiveness of companies on the basis of what provided by the achievement of Information Accounting Klfoah to achieve development and improve operations in a manner commensurate with the competitive environment, increase quality and improve the decision - making process and to identify the main obstacles that prevent the progress of achievement through their of information.

ادارة ملف المفقودين العراقيين باستخدام قاعدة بيانات الطب العدلي (FDMS) == Management of Iraqi Missing Persons File Using Forensic Database Management System (FDMS)

Author name: عامر جبار زغير
Supervisor name: عبد الناصر علك حافظ
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد ملف المفقودين في العراق من الملفات الانسانية الشائكة والحساسة والتي لا يمكن تجاهلها او التهاون في التعامل معها لما لها من نتائج سلبية ووخيمة في حياة الانسان بشكل مباشر, مع تضاعف اعداد هذه الشرائح الاجتماعية بعد ان استكمل الارهاب الاسود ما بدا به النظا | The file of missing persons in Iraq is a thorny and sensitive humanitarian file, that could not be ignored or tolerated, due to it's direct negative and adverse results on human life, with the increased numbers of those social groups after the black terrorism completed what the previous regime begun. The aim of this research is to demonstrate the roles and duties of official establishments in Iraq that took in their consideration the treatment of missing persons' files before and after 2003 directly and indirectly. This research is aimed also to demonstrate the role of forensic database management system (FDMS) in determining the numbers of missing persons, and their identification to know their fate.The researcher adopted descriptive and analytic design by using data and information obtained from local and international reports.One of the most important results of this research is the lack of interest from the official establishments that reached the level of ambition about this file, as well as that the presented efforts did not cope with the size of the problem in comparison with other countries that faced a similar one, due to several reasons among them is the lack of solid database about missing persons, and instead of that is the dependence upon appreciation and available limited data in addition to failure to approve and activate the project of the national center for the missing persons, due to legal and technical reasons, and that of FDMS granted to ministry of human rights in Iraq by the international commission on missing persons (ICMP), caused by the absence of financial allocation and the presence of several establishments and temporary committees that deal with that file as a result of absence of strategic vision for the management of such file as what was done in other countries that had passed the same circumstances.The most important recommendations proposed by this research is to use and activate FDMS for the management of missing persons file in Iraq, by creating informative and integrated unified central system for the missing persons in Iraq, that supplied by the latest advanced technology in accordance with the international regulations and standards for the benefits of justice and the families of missing persons in Iraq, whether those of mass graves, wars, and terrorism of all it's forms, through unifying efforts, and to avoid it's distractions in cooperation with the relevant authorities , and to restrict the responsibilities in one establishment, through the creation of the national center for missing persons in Iraq(Baghdad), with other three centers in other provinces to collect data especially after the modification of mass grave protection act, and of the martyrs foundation act in 2015, through cooperation with the medico - legal directorate (MLD) in the ministry of health to check the DNA of missing persons

العوامل المؤثرة في الروح المعنوية للملاك التمريضي وانعكاسها في بناء الالتزام التنظيمي : بحث استطلاعي في مستشفى كركوك العام == Factors Affectinc The Morale of The Nursing Staff And Ther Reflection In Buiding Organization Commitment Exploratory Research In Kirkuk Hospital

Author name: عالية غريب سليمان القصاب
Supervisor name: صبيحة قاسم هاشم الاعرجي
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: هدف البحث الى تناول علاقة بين العوامل المؤثرة ( المادية , النفسية , المنظمية ) والروح المعنوية وتاثيرها بالالتزام التنظيمي للملاك التمريضي في اطار شمولي لبناء اطار فكري واستطلاعي لتحديد علاقة الارتباط والتاثير بينهم. وتم معالجة مشكلة مفادها ان الباحثة لا | The main goal behind this research is to find of the relation ship between ther physical, psychological ,organizational.factors and between worde impact of the organizational nursing staff intellectual and reconnaissance frame work to determine the link between them and between the relationship effect Auother purpose behind this research Is to solve the problem that the researcher noticed negative signs, for example ( frequent absences ,frequent quarreling with. Colleagues the resignation the slowdown work ,stop working disobey orders …etc) to the nursing staff in Kirkuk general hospital ,whish hari along impact on this in turn will impact on the efficiency and effectiveness of the organization and fail to achieve its goals.To achieve the objectives of research and test validity of assumption were used(90)questionnaire to form a nursing staffs. which accounted for the research sample ,as the research community numbering as many as (650) nursing staff a Kirkuk general hospital The use of a number of statistical methods for the analysis and testing of hypotheses and research found a group of the most important results : 1 - An association and effect relationship between(psychological &organization factor in morale , except physical factors )2 - An association and effect relationship between(psychological & organization( organizational commitment factor in morale ,except physical factors )3 - A correlation ship between the morale and the impact of factors effecting the morale organizational commitment.Fined the used to measure the morale of the nursing staff as well as investment organizational commitment and adopted by the capable hospital to achieve ats goal and policy for health organizations and the hard working by the hospital administration to career development and odoptio of the principle of distrtibutive justice and the interest of the principle particiption in the work to see the nursing staff programs and ploys to get the achievement of the hospital and increase the wages bonuses for the nursing staff the suit their work and suits the nursing staff development in & external academical of behavioral Missions..

تنمية التخلف في بعض الدول النامية في ظل العولمة الاقتصادية : تجارب لدول مختارة == The Development of Underdevelopment In The Developing Countries Within The Framework of Globalization The Experiments of Selected Countries

Author name: عادل مجيد عيدان العادلي
Supervisor name: مناهل مصطفى عبد الحميد العمري
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: شكل منتصف العقد الرابع من القرن العشرين البداية الحقيقية لانطلاق العولمة من خلال البدء باقامة مؤسساتها مثل صندوق النقد والبنك الدوليين، من قبل الدول الصناعية المتقدمة، وبعد عقد من زمن تاسيس تلك المنظمات تبنت الدول التي كانت تعاني من ظاهرة التخلف الاقتصادي | The mid of the 4th decades of the 20th century is the true beginning of globalization by establishing its procedures such as International Monetary Fund and the World Bank by the developed countries , After one decade of establishing those organization, the countries Suffering from economic backwardness phenomenon adopted the process of economic development to face this phenomenon and to get rid its hierarchical mistakes then to narrow the gaps between them and the developed countries. The study reached at that the going economic development process in the developing countries interacts with globalization resulting several developed experiments such as the experiment of South Korea where its lacking of natural resources doesn’t hinder the achieving of economic development while another countries failed in achieving development in spite of their natural resources and wealth's such as Brazil and Egypt where the poverty had been disseminated with its different forms.Also the study shows that the interaction between developing countries and globalization during the 20th century has different effects on development process, wile the success or failure of that process isn't relate with the political and economic system adopting by those countries but by its relation with the extend of existing of will with peoples and political leaders in achieving development, and with the extend of existing of management and planning to adopt the suitable policies to direct their economic trends toward development, beside the existence of future view.

اثر تكنولوجيا المعلومات والاتصالات في المزيج التسويقي المصرفي : دراسة استطلاعية في مصرف الرافدين == Impact of Information Technology And Communication Valuable Marketing Mix And Banking Survey At The Bank of Iraq

Author name: عادل عبد الودود طاهر العباسي
Supervisor name: عبد الرزاق ابراهيم عباس الشيخلي
General topic: Administration and Economics
Specific topic: General Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: لقد بات مستوى الاعتماد على تكنولوجيا المعلومات والاتصالات "الاجهزه, البرامجيات, البيانات, المستخدمين والاتصالات"هو المعيار الحقيقي في قياس مدى نجاح او فشل المنظمات الماليه بشكل عام والمصارف والبنوك بشكل خاص, ان تشابه الخدمات المصرفيه فرض مبدا التنويع والت | It has become much reliance on informatio technology and communications "hardware, software, data, users and contacts" is the true criterion to measure the success or failure of financial organizations and banks in general and banks in particular, where banking services that the similarity of the imposition of the principle of diversification and uniqueness in the provision of banking excellence bank for another bank "services, such as (ATM) and electronic point of sale (POS) and (Electronic Bank), which rely on the Internet to provide services to customers, and thus break the temporal and spatial barriers (providing services in every hour of the day and over week), and is characterized as banks come to the customer rather than go to the customer, through the use of the customer's personal computer (PC), or phone to connect to bank spokesman. Therefore become imperative for the Bank of Iraq to develop marketing outlets for their services depending on the Internet in promoting the services provided to customers and the adoption of electronic marketing mix developed through modern techniques (plastic cards, ATM), and a culture of electronic money in the community as represented by the Secretary and civilization in the deal. The study also discussed the information and communication technology distract (technology, hardware, software, users, and communications), and e - bank as an independent variable, and expelling the marketing mix (service, price, place, promotion, personnel, betting that physical processes) and smart card certified variable as one of distribution outlets combination of marketing and the experience of the Bank adopted a new Iraq. The study adopted a descriptive analytical approach to interpret the role and effectiveness of information and communication technology in the marketing mix banking and smart card, and the study sought to answer a number of questions and through the drafting of main and subsidiary hypotheses, which were tested and correlated to impact relations between the dimensions of the independent variable and the dimensions of the variable adopted, The study on a set of standards was developed, ready - made some of them, and collected data for a sample of workers and customers through questionnaires prepared for each of them in the banks under study, which was selected on the basis of momentum and location. The study relied on statistical methods, descriptive and dependent on a posteriori (SPSS), The outcome of the hypothesis testing, analysis and interpretation that there is no correlation and the splash of the assumptions, key assumptions majority Subcommittee, and because of the non - optimal use to keep the independent variable (ICT) to have a role in the effectiveness of the independent variable (the marketing mix banking and smart card). The study concluded that a set of conclusions, including : - That the banks under consideration do not depend modern technologies in the promotion and marketing of services (applications such as Internet), as well as the know - how for used in the Arab and international banks. - The absence of a special public relations department to inquire about the services provided to the customer and taking their opinions and suggestions, as well as the absence of the banking department of marketing at the organizational structures of banks under study. Has emerged from the study made several recommendations including : - The formation of sections of public relations and the principle of transparency and openness with the customer and taking his proposals. - Activating the role of marketing e - banking, by developing websites for banks under consideration on the internet for promotion and marketing of banking services, as well as urging the customer and encourage them to use the network to connect with the.

اثر تغير المستوى العام للاسعار في القوائم المالية وانعكاساته على المؤشرات التقويمية المالية == Impact of General Price Level Changes In The Financial Statements And Its Reflection In Evaluating Indicators For Financial

Author name: عادل حسين علي الجنابي
Supervisor name: عباس حميد يحيى التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تميز العصر الحديث بظاهرة التغير في مستويات الاسعار بشكل واضح الامر الذي اثار الكثير من التساؤلات من قبل العديد من الكتاب والجمعيات والهيئات العلمية والمهنية المهتمة بالمحاسبة والمستعملين للكشوفات المالية حول مدى جدوى وملائمة المعلومات والبيانات التي تشتمل | The present time has been clearly marked by the phenomenon of prices changes. This situation has provoked the questions on a number of authors, associations, scientific and professional institutions, bodies concerned with accounting, and users of financial statements. These questions are concerned with the feasibility and appropriateness ofthe data included in financial statements and records based on historical cost for economic decisions. Despite the great concern for overcoming the influence of inflation in a number of world countries, inflation seems not to have been given any attention in Iraq. The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the impact of price level changes on the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another these accounting are not consistent. Also The statement of financial position contains different items of current and fixed assets, and different items of long - term liabilities and ownership equity, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ratios do not reflect the true financial situation of economic unity. The study is aiming at stating the effect of changing level of prices on evaluating indicators of financial ratios under historical cost model. The most distinctive conclusions of this study has shown that are substantial differences between accounting numbers of financial statements handled of inflation and those of traditional financial statements prepared based on historical cost, which effect on validity and suitability of accounting information published in financial statements, in addition, financial ratios that appear after and before modifying the statements have shown great differences among those ratios. The study also come out with the recommendations, the most important of them are : 1 - The necessity of preparing financial statement modified with the changes of general level of prices according to one of accounting model and these changes. should be in financial lists according to accounting standards issued.2 - The Taxation authorities should accept the modified statements according to general level of prices changes.3 - Activating Iraq accounting rule No.(8) that is devoted to changing in General price level changes

دور بعض العوامل في تقييم طرائق معالجة النفايات : حالة دراسية في بلدية مدينة بعقوبة == The Role of Some of The Factors In The Evaluation of Methods Waste Processing A Case Study In The Municipality of Baqouba

Author name: ظافر سلمان مجيد
Supervisor name: هالة حمد ماجود
General topic: Administration and Economics
Specific topic: Municipal Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: The problem of processing wastes and trashes is regarded as one of the contemporary challenges facing the world countries due to its direct impacts on the human health and safety and the environmental pollution it causes, as well as its economic and social impacts on the society. Thus, the process of processing trashes and wastes is a necessary question that requires serious interest in it and accurate dealing with its dimensions.For the increase of consumption and the difference and change of consuming patterns in the different governorates of Iraq, including Baqouba city in which the problem appears evidently as a result of the failure of its Municipality Directorate in applying modern styles and methods to deal with the processing of trashes and wastes, as well as the non - existence of the proper approaches to the processing operation. The problem was reflected on a number of questions such as : what is the style depended now by the Municipality Directorate of Baqouba in processing the wastes and trashes in the city? Can the method of waste processing be applied in the city with all the various positives they carry that are reflected on environment, health and economy? What are the factors most affecting the application of these approaches.The research aims at defining the most important factors affecting the application of the four processing method (decrease, reuse, recycling, thermal dissociation).The research population was represented by Baqouba Municipality Directorate with a sample of one hundred officials working at the environment section and the engineers of projects section. The research is based on the descriptive and the quantitative approaches in measuring and analyzing via a questionnaire prepared according to scales reliable in many studies which are accommodated for the present research purposes.The research has arrived at several conclusions, the most prominent of which are : the operations of managing and processing wastes and trashes are made by random methods with no planning and continual follow - up which results in work confusion and services presentation lower than the required level that do not achieve the environment safety and the society health.The most important recommendation is the orientation towards the application of strategic approaches to process the trashes and wastes according to the application priority at which the research has arrived to be a base for building a system of sound management of wastes and trashes at Baqouba Municipality Directorate.

استخدام مرشح الموجة الصغيرة المتقطعة في تحليل السلسلة الزمنية AR (1) ومقارنته مع مرشحات اخرى == Using Discrete Wavelets Filter In Analysis of Time Series AR(1) And Comparison With Other Filters

Author name: طه حسين علي الزبيدي
Supervisor name: عبد المجيد حمزة الناصر
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: تم في هذه الاطروحة معالجة مشكلة الضوضاء (او التلوث) الذي يمكن ان تتعرض له مشاهدات السلسلة الزمنية باستخدام مرشحات الموجة الصغيرة والاعتماد على تحليل المعلومات من خلال التردد فضلا عن الزمن مقارنة مع تحليل فورير الذي يحلل المعلومات عن طريق التردد فقط مهم | This Thesis deals with the problem of Noise (or Contamination) which may encounter the time series data using Wavelet Filters and depending on the information analysis through the frequency in addition to the time compared to Fourier Analysis which analyze the information through the frequency only omitting the time factor, this was performed through the use of Discrete Wavelet Transformation as a filter to clean the data from the contamination or the noise factors by direct or with some kinds Thresholding , and then Estimate the First - order Autoregressive Model for the filtered time series observations and compare the results with what results from the use of time series observations that are contaminated and filtered by using Wiener and Kalman filters depending on some statistical Criterias, which are The Mean Square Prediction Error, Final Prediction Error, and The Mean Absolute Prediction Error.This study presents the suggested method as well, that depends on the Wavelet as Input for The Artificial Neural Network, and then use the outputs of this Network to Estimate The First - order Autoregressive Model to the time series observations that are filtered, and compare the results with the Classical Method - Neural Network, Haar Wavelet, and Daubechies Filters of the directs from second order and which used with Soft, Mid, and Hard Thresholding by depending on the statistical Criterias given before through using the simulation experiments in addition to use real data represents time series observations of sunspots, and in order to perform this analysis the researcher designed the required computer codes by using MATLAB Language.

تقييم اداء مكاتب المفتشين العامين في الحد من الفساد على وفق مؤشرات محلية وعالمية : بحث ميداني مقارن == Evaluating The Performance Inspectors General Offices In Reducing Corruption According To The Indicators Local And Global (Field Research Comparative)

Author name: طلال متعب محمد العبود
Supervisor name: صلاح الدين عواد كريم الكبيسي
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى استكشاف مدى تطبيق مكاتب المفتشين العامين للمؤشرات العالمية والمؤشرات المحلية لتقييم اداءهم في الحد من الفساد ومعرفة الدور الذي مارسته بهذا الخصوص من خلال مؤشرات خاصة بالحد من الفساد الاداري والمالي, اذ بدات هذه المكاتب ومنذ عام 2004م | This research aims to explore the application of the inspectors general of global indicators and internal indicators offices to assess their performance in reducing corruption and knowledge of the role exerted in this regard through a special reduction of administrative corruption and financial indicators, as these offices started and since 2004 to exercise real role in the fight this disease and the passage of more than a decade on the Created and growing phenomenon in the country, the assessment of a scientific and realistic practical benefit, and here began the idea of research, which aims to evaluate the performance of offices of the inspectors general in reducing corruption by using local and global indicators for the reduction of administrative corruption and indicators financial in Three Iraqi ministries are (education, culture, health)..The researcher has resorted in the process of assessing the performance of the checklist (Ckeck List)), which included three lists for examination included the first global indices, which are certified by the European Union in evaluating organizations as the researcher wants to use a universal local to show the aspects of the real weaknesses and their suitability in the application to organizations national and the second internal indicators of the Diwan of financial control in the evaluation of these offices, and the third list has been for reduction of corruption indicators, which faced a researcher extremely difficult to formulate the absence of a special measure indicators, as the researcher found that all the measures and indicators of corruption are all included surveys do not based on a scientific and realistic figures as a result of the special nature of administrative and financial corruption, and this was confirmed by all combating international organizations, and the fact that research is primarily intended to evaluate these offices in their role in reducing it was incumbent on the researcher formulate a special measurable indicators, so it resorted to the national strategy to combat corruption in the Iraq (2010 - 2014), adopted mainly in the drafting of the reduction of corruption indicators.In light of the theoretical and practical study and statistical methods used, the researcher to a group of the most prominent results1 - turns out that there are application global indicators in total in my office culture and health, with a weak and inadequate in the recruitment of some of these indicators as an indicator of staff for Strategic and index layout, partners and resources for both offices and operations management in the Health Bureau index, while failure by the Office of the afternoon Inspector General of the Ministry of Education in the application of these indicators on the overall level and there was inadequate in the recruitment of strategic indicators and the planning and management of operations and the failure was more pronounced in the index staff and partners and resources.2 - shows that there is an application for local indicators on the whole in the inspectors' offices in the three ministries, but it turned out that some indicators did not apply enough as an indicator of the inspection, and the effectiveness of achieving the goals of the Office of the Ministry of Education. The index staffing and information systems and auditor and effectively achieve the goals of the Office of the Ministry of Culture. The index of financial and material supplies, training and qualification, inspection, audit, and evaluate the performance of the Office of Health.3 - shows that there are weaknesses in the application of the total reduction of corruption indicators in the Ministry of Education because it was not enough concerning the reduction of financial corruption indicators and failure was more pronounced in the general indicators, and indicators of administrative corruption. While in the ministries of culture and health it has appeared inadequate and admissibility of the application in reducing corruption indicators on the level and sporadic product. Prominent among the recommendations adopted by the researcher in the light of the above results as follows : 1 - pay more attention to human resources (staff) who are considered the head of the human intellectual capital of an organization they are representing the tool key to achieve the set targets through identifying the sources of the necessary polarization that fit the nature of the work of the inspectors general offices by following precautionary measures when the appointment is to look in the biography self, as well as work to develop their skills through which are commensurate with their qualifications and practical nature of the business in charge of the training sessions.2 - . The development of the relationship and cooperation between the offices and stakeholders work whether the Federal Office of Financial Supervision or integrity or internal control departments in the ministry body through open channels of communication, as well as strengthening relations with international organizations involved in the fight against corruption and to benefit from their experiences in this area through the conclusion of agreements international ensure the prosecution of corrupt people in out of the country.3 - . creating national indicators to measure corruption in Iraq and that these indicators be made the basis of evaluating the performance of inspectors general offices in the fight or the reduction of financial and administrative corruption and that these indicators are commensurate with the specific nature of the administrative and financial corruption rampant in the country.

المقدرات الحصينة للارتباط الذاتي في انموذج السلاسل الزمنية الموسمية المختلط المضبب == Robust Autocorrelation Estimation of Fuzzy SARIMA Models

Author name: طاهر ريسان دخيل الخاقاني
Supervisor name: عبد المجيد حمزة الناصر
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: غالبا ما تصاحب عملية جمع البيانات وجود قيم شاذة التي تؤثر بشكل كبير ليس فقط على عملية تشخيص الانموذج الملائم الذي يعتمد على معاملات الارتباط الذاتي والارتباط الذاتي الجزئي وانما يتعدى ذلك الى عملية تقدير معلمات الانموذج, ومن هنا فان هذا البحث يهدف الى جعل | The presence of outliers in data influences not only in model diagnostic, but exceed to parameters estimation. Therefore, the goal of this thesis is to make the autocorrelation coefficient robust against outliers to estimate parameters that will be robust depending on those coefficients. This goal is achieved by three suggestions the first and second are depending on Fuzzy Logic by suggest estimation procedure to estimate autocorrelation coefficients called Semi - Fuzzy Autocorrelation coefficient, and suggest another one called Semi - Fuzzy Kendall. The third is to extend the robust Percentage Bend Correlation method to use it in estimate the autocorrelation coefficients that will be used in parameter estimation. This thesis contains four chapters. The first chapter discuss general introduction, the previous studies and the purpose of this research. The second chapter views the general fundamentals, the theoretical field that related with outliers and its effectiveness in time series modeling, the using of fuzzy logic in time series and display the proposed procedure and its algorithm. The third chapter contains the empirical filed, the simulation experiment, results analysis and comparing by some criteria. The fourth chapter views the practical filed by study a daily time series of electrical load in Al - Qadisiya city in Iraq then apply the previous methods. The fifth chapter views the most important conclusions and recommendations that we get.

دور محافظة بابل في تحسين الواقع البيئي : دراسة حالة في مديرية بيئة بابل == The Role of Babil Province On Improving Environmental Reality A Case Study In , Environment Directorate of Babil

Author name: طارق مجيد محمد
Supervisor name: علي حسون فندي الطائي
General topic: Administration and Economics
Specific topic: Local Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: الباحث المهندس طارق مجيد محمد , عنوان بحثي هو دور محافظة بابل في تحسين الواقع البيئي / دراسة حالة في مديرية بيئة بابل , لنيل شهادة الدبلوم العالي في الادارة المحلية , جامعة بغداد , كلية الادارة والاقتصاد.تطرق البحث بداية الى موقع محافظة بابل في وسط العر | First, the research dealt with the site of Babel province in the middle of Iraq that makes it the joint between Sothern provinces and northern provinces via land roads and its influence on the environment of the governorate, flowing of Euphrates within Babel province makes it commercial, agricultural industrial city, increasing of population and its causes that resulted in apparent increase in the social, service and commercial activities and etc., plus to its negative increasing influences against the environment of Babel province and consequently the contamination resulted from different activities. In spite of many rules and instructions that limit the environmental contamination but rates of pollution is in a continuous increasing and for many reasons, to specify these reasons, we have started to study the most environmental problems that Babel province suffers from via detailed arena study to the mechanism of the work of Babel environment directorate included all its sections and departments , and role of each section and its units, then tackled with some troubles and hitches that confront some of these sections and its departments that concern with watching the environmental reality of Babel province and breaches happen by governmental destination or by citizens and punishing the offenders and preventing them from damaging the environment, also making a comparison between these sections and their activities during specific period of this research to specify the reasons behind that contrast, making a list of what have been done of these activities, rules and instructions also how big the gab is in the application of these mechanism of sections and departments and reasons of creation that gap and how to diminish it, the role of the public government in Babel province by its both divisions legislative and implementing via creating a board of protection and improvement the environment to settle these problems through issuing important rules and instructions to protect and maintain environment plus coordinating with Iraqi ministry of health and central government to issue rules and instructions that are out of the authority of Babel environment directorate. The researcher has come up with a bunch of conclusions and recommendations , most important are : 1 - Correlation between Babel environment directorate with Iraqi ministry of health makes the first as a weak watching destination and its rules and instructions are vulnerable, so it's better to disconnect its correlation with the ministry and connect it with the Iraqi council of ministers. 2 - Repeating some topics were discussed in the board of protecting and improvement the environment during the same year and same period of the research and didn’t get solved and stayed unsettled and that requires the support of the local government to the directorate of environment through following up the decisions that being adopted in the sessions of the council of protecting and improvement the environment and settle all related issues which help in the service of the government and environment. 3 - The spreading out of the phenomena of breaches against environmental limits, rules and instructions via publishing variant and numerous rules didn’t have environmental acceptances as that required applying a real study shows reasons behind this phenomena and how to remedy that, considering curing methods and avoid relations and mediations and parties via applying procedures on all individuals without any exceptions. 4 - No serious attempts to find real remedies to the subject of recycling hard and liquid garbage, heading to create recycling and separation factories and make use of these wastes same as third world countries not only like progressed countries. 5 - Don’t neglect sites with biological variety and necessity of coordination with ministry of health to include these sites within natures reserve because it is an environmental wealth, curing the phenomena of desertification through increasing the green lands.

مقارنة بعض الطرائق الحصينة في تحليل الارتباط القويم الخطي باستخدام المحاكاة مع تطبيق عملي == Comparison of Some Robust Methods In Linear Canonical Correlation Analysis of Simulation Used With Practical Application

Author name: طارق عزيز صالح
Supervisor name: لقاء علي محمد العلوي
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: تبرز اهمية الحاجة الى طرائق تقدير كفء والتي تسمى بالطرائق الحصينة (Robust Methods) عندما تكون بيانات الظاهرة المدروسة ملوثة، او وجود شواذ في المشاهدات، والتي ينتج بسببها مقدرات تؤدي الى زيادة او نقصان في متوسط مربعات الخطا (MSE) مما يؤدي الى استدلال احص | The important of the necessity to my efficient estimation methods, which are called the robust methods, appears when the data of the studied phenomenon are contaminated, it means the observations contains outliers,which may produce estimators which result in increasing (decreasing) in the (MSE), That would leads to an inaccurate statistical inference. From this point was the good behind this research in reaching robust estimators of canonical correlation analysis that can be achieved through the study of some robust methods such as (estimators - M, estimators - MVE, estimators - MCD and estimators - S).for the failure of the classical methods of estimation of canonical correlation analysis at containing data on the ratio contamination (outliers), that leads to the derivation of incorrect covariance matrix consequently to correlation matrix and a series of relations between the incorrect variables. Therefore the robust methods were used in the calculate of covariance matrix which would lead to robust matrices to robust canonical correlation analysis.In order to achieve the objectives of the research, it was divided into four chapters.The first chapter included the introduction, purpose of search and review of literature, the second chapter tackled the theoretical aspect of the robust methods in canonical correlation analysis as well as some of the important concepts, the third chapters deals with the application aspect in which tow types of applied studies were made, The first one uses the simulation method to compare among the studied methods of estimation in canonical correlation analysis and detect the best of the estimator depending on the two statistical measurements bias mean and mean square error which renders the minimum MSE of canonical correlation analysis, the second study uses the truthful data to verity the performance in a practical actuality.Finally, the fourth chapter included the conclusion, recommendations to which the researcher has arrived. In general it is regarded that MCD estimator is the best in the estimation of canonical correlation analysis in comparison with the other studied methods of estimation.

مسؤولية المدقق الداخلي في تقييم ادارة المخاصر المصرفية == Responsibility of Internal Auditor In Evaluation Banking Risk Management

Author name: ضمياء محمد جواد الشذر الامارة
Supervisor name: جليلة عيدان حليحل الذهبي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: Risk refers to the uncertainty about the events and results which has a material influence on the objectives and activities of the economic entities. It regards a chain of challenges which should face it to a chive their objectives. So the matter needs to establish a management to administrate it by put some relevant procedures to identify all the risks may face these entities, and how to treat with them, beside the control to reduce or prevent it.Banks deal with risks which have two sides the first relates with probability of occurring, while the other belongs to the size of the results.The internal audit is one of the major elements in the internal control system which have had a wide role covers all the activities (financial & operational) beside it regards a council and guide resource to the risk management.The major objective of this study is to show the role of internal audit in evaluation of risk managements performance. By identifying kinds of bank risks, rules & procedures to manage it, by depending audit based on risks as a methodology in the action.This study based on the main assumption followed by some secondary assumption to achieve the objectives of the study and to test its assumption, the present study has been divided into six chapters : the first is for the methodology and previous studies.the second is for the theoretical background control& internal audit.the third chapter deals with evaluation and management of banking risk.the fourth chapter focuses on the concept & requirement of audit based on risks beside show its contribution in evaluation of risks management by two sections.The fifths chapter is allocated to test the study assumptions by using the statically analysis and methods.The sixth (last) chapter introduced some conclusions and recommendations in the light of the theoretical and practical study.

مدخل قياس التكاليف على اساس المواصفات بهدف تخفيض التكاليف == Attribute Based Costing Measure Approach To Reduction Costs

Author name: ضرغام احمد عبد الرضا الجادري
Supervisor name: منال جبار سرور السامرائي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعاني معظم الشركات العراقية من ارتفاع تكاليف منتجاتها وانها تفتقر الى تطبيق الاساليب الحديثة في قياس وتحديد التكلفة وافتقارها الى استخدام التقنيات الكلفوية المعاصرة التي من شانها ان تخفض تكاليف المنتجات وتحسن الوضع التنافسي للوحدات الاقتصادية. ان تخفيض ال | Most Iraqi companies suffer from high costs of their products as they lack the application of modern methods to measure and determine the cost and lack of use of contemporary cost technologies that will reduce product costs and improve the competitive position of economic units. The cost reduction is one of the most important strategies adopted by the economic units to achieve a competitive advantage and the need for an integrated framework for managing the cost, from here should be reviewed to rely on traditional systems in the process of measuring the costs, Therefore, the present study has worked to adopt the use of modern methods to measure the cost, namely the approach Attribute based costing in response to the need of economic units to modern methods fit in with the modern environment changes.The current study tagged (Attribute based costing measure approach to reduction cost) methodology was designed to identify the fundamental problem of that there a lack of traditional systems to measure costs and their inability to meet the needs and requirements of customers to quality and the right price, Thus, the present study aims to address the knowledge foundations to attribute based costing approach and indicate reasons and justifications for the use attribute based costing approach and requirements and implementation steps And its role in reducing product costs in the company's research sample.The current study has gained importance from the fact that the entrance to the Attribute based costing provides the required information through cost measurement on the basis of specifications desired by the customer, which helps management economic units to improve the value of products and reduce costs, This approach also helps in providing products Attributes that add value to customers and meet their requirements as shows the value of attribute through the integration between the value engineering and attribute based costing.This present study helped to make some scientific additions in relation to the attribute based costing approach and the connection between this approach and value engineering technique so it is an intellectual contribution and the value of knowledge.

تحديد التوجهات الاستراتيجية لعينة من قائممقاميات محافظة بغداد

Author name: ضحى محمد حميد
Supervisor name: هناء عبد الحسين محيميد الطائي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يتوقف نجاح او فشل المنظمة على مدى قدرتها على تحقيق رسالتها وغاياتها واهدافها، وهذا يتطلب وضع استراتيجية معينة والسعي لتنفيذها في ظل التغيرات المختلفة المحيطة بالمنظمة.لذا جاءت هذه الدراسة والخاصة بتحديد التوجهات الاستراتيجية لعينة من قائممقاميات محافظة | The success or failure of the organization to the extent of its ability to achieve its mission , goals and objectives , and this requires a certain strategy and seek to implement them under various changes surrounding the organization.So this study and for determining the strategic direction of a sample of Qa?mqamyat governor of Baghdad through the diagnosis and study of reality Alqa?mqamih for a selected sample and diagnosis of strategic directions.The researcher has chosen four Qa?mqamyat in Baghdad province to sample distributed on (18) a person within Alqa?mqamyat were distributed list of polled respondents surveyed about the basic components of the strategic management and strategic analysis of the environment, both internal and external to form a clear picture about the strategic planning process of the sample surveyed.The most important conclusion that was reached : 1 - The lack of a strategy document for the sample surveyed.2 - to execute the business is unplanned and only applications that are offered by the citizens.The most important recommendations that have been reached : 1 - The need to adopt a strategic approach in administrative work through raising awareness of those who work in the existing Mqamih.2 - Study of Strategic Analysis and its components and the degree of influence of each of the elements toward deepening awareness of the practice and the formation of a realistic perception for the sample surveyed is based on scientific grounds

تاثير الانماط القيادية في ادارة الازمات بتوسيط التخطيط الاستراتيجي : بحث ميداني في مقر وزارة الكهرباء == The Impact of Leadership Styles In Crises Management By The Strategic Planning Field Research In The Headquarters of Ministry of Electricity

Author name: ضحى باسل مظفر
Supervisor name: هديل كاظم سعيد
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: سعى هذا البحث الى تناول تاثير الانماط القيادية (المتغير المستقل) بابعادها (الاوتوقراطي, والديمقراطي) في ادارة الازمات (المتغير المعتمد) بابعادها (اتخاذ قرار الاستجابة, والاتصالات وتدفق المعلومات, وحشد وتعبئة الموارد) من خلال التخطيط الاستراتيجي (المتغير ا | The current research aims at testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and flow of information , Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity, there can be no doubt that these topics important for organizations, as it won a study leadership styles attention of many researchers and scholars , Crises management is also vital function and essential for the management, and strategic planning is the keystone underlying the crises management, as the problem with the current research, including experienced public organization of the dynamic change left traces in the activities and objectives, generating pressure about the importance of having leadership styles capable of crises management through strategic planning as one of the basic - tools for dealing with crises, based on this problem and objectives was to clarify the relationship between the main and subsidiary research variables through some of the basic assumptions and formulation subset hypotheses. Questionnaire has been adopted as a tool in data and information collection relating to research, as it had been prepared on the basis of a number of standards - based and using the runway Likert quintet, which has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Ministry of electricity , research data were analyzed using the Ready statistical programs (SPSS) and (Excel), the most important statistical tools used in the analysis are : "the percentage of recurrence, the arithmetic mean, standard deviation coefficient of variation, the correlation coefficient of Spearman, simple linear regression, T - test, and Anova - test ".Statistical methods have produced number of conclusions, perhaps most notably : there was a significant correlation and effect between (leadership styles and strategic planning) and (leadership styles and crises management) and (strategic planning and crises management), and the level of impact of the leadership styles in crises management is increasing the presence of strategic planning, as for the most important recommendations, it is necessary to strengthen administrative leaders in the Ministry surveyed for crises management and strategic planning by participating in training courses to increase their experience and knowledge in the use of modern and effective methods, And access to the experiences of developed countries and benefit from the best possible way

التنبؤ باعداد طلبة المدارس في محافظة بغداد لغاية 2024 == Forecasting Numbers of School Students In Baghdad Province Up To 2024

Author name: صهيب اسماعيل عبد اللطيف
Supervisor name: اسماء نجم عبد الله
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: جميعنا يعلم ان التعليم يبدا من خلال مراحل متعددة والتي تشكل سلسلة زمنية يمكن الاستفادة منها والتنبؤ بها من اجل تحسين وتطوير هذا القطاع المهم, مما لاشك فيه ان للتنبؤ دورا مهما وبارزا في عملية اتخاذ القرارات التي ترسم مسار الادارات والهيئات لما له من نتا | We all know that education starts through multiple stages, which constitute a time series that can be tapped and predictable in order to improve and develop this important sector.There is no doubt that to predict an important and prominent role in the decision - making process that paint departments and agencies track because of its ineffective results, because it contains a range of methods and statistical methods, including the methods, time series analysis and style Box and Jenkins, one of them, which depends on the time series of the phenomenon being studied analysis to provide the so - called autoregressive moving averages models characterized that methodology that can predict the data that appear in the future, based on time series data of interest in the past.The research aims to predict the numbers of school students, and educational supplies to the province of Baghdad, using the best model among the Box _ Jenkins models.The most research data numbers, primary and secondary school students in the province of Baghdad and for the period from 1969 until 2014, equivalent to (45) Show, which build a better model was to predict the numbers of students for both phases (primary, secondary), where the researcher found a better specimen prediction for primary school students was the specimen is ARIMA (1,1,3) the best specimen for secondary students is ARIMA (1,1,0) and through a table predictive values for each of the primary and secondary enables the researcher to assess the educational supplies by developments in the preparation of students increase according to the regulations and instructions of the Ministry of Education.Search was divided into four chapters shows the first chapter introduction research and objective of the research and review Reference The second chapter took the theoretical aspect of identifying the theoretical bases of Box_cengnz models in time - series analysis of either the third quarter included the practical side.Was estimated (the number of people to primary and secondary education, the number of primary and secondary schools, the number of teachers, number of teachers, the number of supervisors, the number of supervisors specialists, the number of school trips, the number of books for primary and secondary).The fourth chapter and the latter is for the conclusions and recommendations reached by the researcher that benefit the sound development of plans for the advancement of the educational sector

استخدام القيمة العادلة في تقييم الاصول الاحيائية وتاثيرها في تعزيز جودة الابلاغ المالي لشركات القطاع الزراعي في العراق == Usage Fair Value In Evaluating Biological Assets And Its Affects In Enhancing The Quality of Financial Reporting of The Companies In Agricultural Sector In Iraq

Author name: صهباء عبد القادر احمد الصفاوي
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: تمثل الاصول الاحيائية عناصر الانتاج الاساسية في الشركات الزراعية، وتتميز تلك الاصول بطبيعتها الحية وقابليتها على التكاثر والنمو والاضمحلال مما يؤثر في قيمتها، وبهدف الابلاغ عنها بشكل سليم، اثير جدل حول مدخل القياس الاكثر ملاءمة لطبيعتها الحية، وقد اه | The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to reproduction , growth and decay which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature.The professional organizations interested in this subject. In the local environment The Accounting Rule (11) (The Accounting In Agricultural Activity ) issued to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the International Accounting Standard (41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible.The research aims to explain the biological assets Concept and the ability of the fair value application in evaluating the assets in the Iraqi agricultural companies , and to explain their influence in the enhancing the financial reporting quality.The research has reached to some conclution's , they are : - There is more than one approach which is permitted to be used in evaluating the biological assets in agricultural companies , but the importance of evaluating according to the fair value approach, which allows to measure the growth changes and biological transformation according the current values and over the life - time of the biological assets and recognizing in the financial statements.The financial reporting Model about the biological assets which is prepared according to the international standard's requirements provide information more quality in measurement and discoursing and presenting from the financial reporting Model that prepared according to the local Accounting Rule (11).In local environment there are active markets available for deliberating the biological assets for sale and the agricultural crops, but the markets are not very active in deliberating the non - current biological assets for each age - stages and with the existence of governmental entity supervising the markets concerning with documenting prices continuously.The research represents several recommendations, the most important are Developing the local Accounting Rule (11) "Accounting In Agricultural Activity " , assimilating the international accounting standard requirements (41) according to the local environments data.• Setting up a website by the Ministry of Agriculture to publish the prices of current and non - current biological assets as well as the agricultural crop's prices continuely according to the markets changes.• Improving the presentation of biological asset's in balance sheet by presenting it independently of the other non - current asset 's items and should be marked that it was be measured according to the fair value as well as the current biological assets to present independently of other stock items with reference to the basis that was used in measuring and to give privacy on the statements of agricultural companies and to distinguish them from the statements of other sectors.

استخدام نظام ال (ABC) في تخصيص وتوزيع التكاليف التسويقية وترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة لتوزيع المنتجات النفطية الوسطى == Using ABC System For Assigning And Allocating Marketing Costs And Directing Pricing Decisions An Applied Study In Oil Products Distribution Company (State Co.) /The Middle

Author name: صلاح هادي محمد الخالدي
Supervisor name: فائز نعيم يوسف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد نظام الـ ABC من احدث نظم التكاليف في الوقت الحاضر واكثرها دقة في تحديد تكاليف المنتجات، وبذلك يتطرق هذا البحث الى اهمية وضرورة استخدام نظام الـ ABC في تخصيص التكاليف التسويقية لغرض ترشيد القرارات الادارية المهمة مثل قرارات التسعير. اذ ان زيادة التكا | ABC system is considered the most modern and accurate system in determining products costs at present time. So this research deals with the importance and necessity of using ABC system in assigning marketing costs to direct the significant managerial decisions such as pricing decisions. The increase in marketing costs have increased their importance, and this requires to assign them to products in making pricing decisions, and not only assign production costs; as the traditional systems information have become misleading & confused, and the management can’t depend on them in making the significant decisions such as pricing decisions and products profitability valuation decisions.In addition to that the allocation of marketing costs to cost objectives (product, customer) must be done in a logical accurate way to get the most accurate costs of products, and to support the management with the more objective information. Hence, ABC system is used to assign those costs and this study aims to show the possibility of using ABC system in assigning marketing costs and the importance of that in directing pricing decisions.This research consists of four chapters; the first one in title “marketing costs and pricing decisions” includes three parts. The first one contains the concept of marketing and marketing costs, their characteristics, and importance at present time. The second one deals with the main purposes of classifying costs. Whereas the third part includes one of the previous purposes which is making managerial decisions represented in pricing decisions, it contains pricing concepts, its importance, objectives, and the essential methods of pricing, with advantage and disadvantage of each method.The second chapter in title “The concept and importance of ABC system and its designing steps”, deals with ABC system in two parts. The first one includes ABC system concept, the reasons of its emergence, the philosophy of ABC system, the essential indicators dependent in applying this system, and the benefits achieved of applying it. The second one shows the essential steps of designing ABC system in marketing companies and the role of this system in directing pricing decisions. The third chapter represent the practical part of this research which titled “Applying ABC system in Oil Products Distribution Company (State Co.) / The Middle”. This chapter contains four parts , the first one includes a historical and acknowledging summary about the company, the sample of this research (Oil Products Distribution Company (State Co.) / The Middle) , the second one shows the steps of applying ABC system in that company. The third one is about operating ABC system in the company to determine the products costs, and how much it is important in directing pricing decisions. Whereas the fourth one includes the determinations of mechanism dependent in pricing products for the distributing company, and determining the suggestive prices by depending on cost informations that provided the ABC system.Finally the fourth chapter which is “ The conclusions and recommendations”. It is of two parts, the first one is about the conclusions, and the second one is about the recommendations

التقييم الاقتصادي - المالي للشركة العامة لصناعة البطاريات للمدة (1992 - 2002) == Economic - Financial Evaluation of The General Establishment of Batteries Industry For The Period (1992 - 2002)

Author name: صفوان محمد شوقي حسام الدين البكري
Supervisor name: هاشم علوان السامرائي
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: تعد عملية التقييم الاقتصادي - المالي احد المراحل المهمة التي يمر بها المشروع للارتقاء بمستوى كفاءة اداءه. اذ يتم من خلال هذه العملية مساعدة متخذي القرار لتحديد البديل الافضل، الذي يحقق اكبر ربحية من بين الاستثمارات المتعددة. وان الحاجة لعملية التقييم | Economic evaluation is considered as one of the important stages to towards reaching efficiency. By this evaluation decision’s makers can decide alternatives for their investments, which make them most lucrative. Also, economic evaluation stems from the fact that economic resources that are invested in projects are scarce. The hypothesis of this research is that the general establishment of the batteries industry suffers from low efficiency of performance, and therefore the goal is to alleviate such inefficiency.The chemical industry sector is consider an important economic sector in the national economy, because of its high contribution to national income formation, and plays an important role in economic development.The products of the general establishment are considered important goods because they include (21) products. Therefore, the title of this research became ‘economic - financial evaluation of the establishment of batteries industry (1992 - 2002)’.The application of several suitable economic evaluation criteria was used. Future plan for the establishment for the period (2005 - 2014) was built by the use of economic feasibility schedule and then this schedule has been tested by sensitivity analysis. This study covered four chapters. The first one the actual performance of the chemical sector and batteries industry in Iraq through the development of some economic - financial indicators for the period (1992 - 2002). The second one introduced the theoretical framework of the study with different economic evaluation criteria, which were used in the study. Also, the relative importance of this company in comparison to the chemical industry sector was shown.The third chapter dealt with the same application of economic criteria mentioned in the theoretical framework.for the period (1992 - 2002) using the actual data mentioned in the first chapter.The fourth chapter introduced the future plan for the period (2005 - 2014) by the use of economic feasibility schedule, with sensitivity analysis for the establishment.Finally, several conclusions and recommendations were mentioned about the establishment.

قياس وتحليل استجابات السياسة المالية لصدمات معدل التبادل التجاري في دول مختارة للمدة (1990 - 2012) == Measuring And Analyzing The Responses of Fiscal Policy To The Terms of Trade Shocks In Selected Countries For The Period 1990 - 2012

Author name: صفاء علي حسين البكري
Supervisor name: هناء عبد الحسين محيميد الطائي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: The Fiscal Policy is considered an important instrument of the Macroeconomic policy , because it provides tools and mechanisms that response to many shocks that face the national economy such as the Terms of Trade Shocks.Since the fiscal policy may take the procycle or countercycle path , that depends on the nature of the country and/or the type of shock.The hypothesis of this study as follows " The response of fiscal policy to the Terms of Trade Shocks leads to take Expansionary or Contractionary fiscal policy According to the shock?s type , which may be negative or positive , and it is effects on the level of economic activity ".This study aims at , firstly , the analyzing of the mechanism of fiscal policy response to the Terms of Trade Shocks in selected countries , and secondly , the measuring the scope of fiscal policy response to Terms of Trade Shocks in these countries , using Time Series for the period (1990 - 2012).The study consist of three chapters , the first one is devoted to the fiscal policy and terms of trade shocks as a theoretical framework. while the second chapter analysis the response of fiscal policy to these shocks (selected countries). the third one contains the measurement of fiscal policy response to the Terms of Trade shocks in these countries for the period (1990 - 2012).The study concluded that the fiscal policy response in Developed Countries (United States and Australia ) was countercyclical , while it was procyclical in Developing Countries , special those Oil - introducing (Ecuador and Iraq).And the researcher recommended that there is insist need to separates the relationship between the terms of trade and oil sector to avoid the terms of trade shocks that could be resulting from oil price fluctuations.

ادارة الازمة في محافظة صلاح الدين من وجهة نظر استراتيجية : دراسة حالة

Author name: صفاء احمد محمد الجبوري
Supervisor name: علي حسون فندي الطائي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تضمن البحث التعريف بمفهوم الازمة مراحلها واهم متطلبات ادارتها لغرض تجسيد هذا الاطار النظري ستراتيجيا على ارض الواقع عن طريق وضع ستراتيجية ملائمة لادارة ازمة النزوح في محافظة صلاح الدين لوقف نمو الازمة وتقليل نتائجها السلبية وذلك باعتماد المناهج والاسس | The research includes definition of the concept of crisis stages and the most important management requirements for the purpose of the embodiment of this theoretical framework strategically on the ground by placing the appropriate strategy for the management of the displacement crisis in Salahuddin province to stop the growth of the crisis and minimize the negative consequences and that the adoption of curricula and scientific bases and administrative that limit damage financial crisis, psychological, and social, if not eliminate, and thus the success of the government institution in the performance of their duties and responsibilities towards the community. And highlight the importance of research by shedding light on the administrative aspects plaguing Salahuddin province in the face of the current crisis in order to provide an idea about the two main aspects first : respect of basic services in the province, and the second is linked to the displaced people and returning them, and it was the most important objectives of the study analysis and study the number of displaced as places of displacement and provide visualization on the priorities of their return, as well as determine the budgets required for each sector of the service sectors to promote the reality service as the aim of the research to provide a simplified model for the plan managing the crisis in the province and providing a model for the development of strategies and programs to manage the crisis.

دور ادارة الاداء في تحقيق النجاح المنظمي : بحث تحليلي في الشركة العامة للصناعات القطنية == The Role of Performance Management In Achieving Organizational Success Analytical Research In The General Company of Cotton Industries

Author name: صفا محمد ابراهيم شهاب
Supervisor name: فاضل حمد سلمان القيسي
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: عانت الشركات والمؤسسات الصناعية العراقية خلال السنوات الماضية من تراجع في اداءها وبصورة واضحة من ما ادى الى تراجع في مستويات نجاحها, وباعتبار الاداء مؤشر رئيسي يعبر عن نجاح تلك الشركات والمؤسسات ومنها الشركة العامة للصناعات القطنية بغداد_ الكاظمية, لذا جا | The Iraqi companies and industrial institutions have suffered during the last years of decline in performance clearly which led to a decline in the levels of success. As the performance is a key main indicator reflects the success of these companies and institutions, including the General Company for Cotton Industries Baghdad_ Al - Kadhimiya. The idea of this research is the basis of the role exercised by the dimensions of performance management (Performance Planning - performance evaluation - improve the performance and development - feedback - Review and Performance Monitor) In order to achieve the success Organizational Is through the (strategic vision - the operational activity - development of the company - selection of personnel - the company's culture - Leadership and Management - Personal Development - Assessment and Review) And research aims to identify the extent of the responsibility of performance management in achieving success Organizational through main hypotheses branched out by the sub - hypotheses to knowing out the relationship between research and impact variables through the use of a number of statistical methods.. And researcher used Purposive sample style and personal interviews and field homeliness and to questionnaire a tool for measuring and data on the sample in the collection of the practical side. And so to answer questions on the problem of research. And it may be distributed to the 66 members of their (Director - assistant Director) and have been relying on the program (spss) statistical and some statistical measures such as the arithmetic mean. standard deviation, The coefficient of variation, Simple deviation coefficient, as well as leveraged subjected to sincerity and stability to ensure the validity of statistical result have also been relying on researches and studies concerning the researches in the theoretical side.And in the light of the statistical results Find reach a number of conclusions was the most important of a correlation relationship and the impact of significant differences between the performance management and success Organizational addition to a set of recommendations by the researcher believes that it may contribute to addressing some of the problems and constraints faced by the company surveyed, The most important was the need to build a system of the performance management in the company and work on its success because it contributes to the improvement and development of performance And provide real information about staff performance Besides that performance management is a continuous and integrated process contribute significantly in achieving company objectives in the present time and the future and reach success and to provide efficient and effective human resource.

انعكاس راس المال النفسي الايجابي في تطوير السلوك الابداعي للعاملين بتوسيط دافع الانجاز بحث ميداني في عينة من تشكيلات وزارة الاعمار والاسكان == Reflection of Positive Psychological Capital In Development An Innovation Behavior Employee’s By Mediation The Achievement Motive Field Research In A Sample of The Formations And The Ministry of Construction And Housing

Author name: صفا عبد الجبار مهدي الشماع
Supervisor name: غني دحام تناي الزبيدي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
Key words:
  • راس المال النفسي الايجابي
  • دافع الانجاز، السلوك الابداعي
First pages:
Abstract: يهدف البحث الحالي الى تحديد دور راس المال النفسي الايجابي في تطوير السلوك الابداعي بتوسيط دافع الانجاز، وكذلك تشخيص وتفسير طبيعة هذه المتغيرات وابعادها، ولقد اختبر هذا البحث في شركات تابعة لوزارة الاعمار والاسكان العراقية في بغداد، وطبق البحث على عينة مكو | The research aims to determining role of positive psychological capital in the development of the employee’s innovative behavior. As well as the diagnosis and interpretation of the nature of these variables and dimensions, I have tested the search in the some companies the Ministry of Construction and housing, with total sample of (190) managers of departments and division. The questionnaire used as a major tool to collecting the data and information as well as conducting personal interviews in order to get some corporate data.The Research aimed to test a number of hypotheses concerning the correlation and impact, relations between the variables and the dimensions and test the significant differences between the companies. The research problem is represented by many questions; the most distinguished one is what is the level of awareness of the research sample to positive psychological capital, achievement motive, and innovation behavior? What are the nature of the correlation and impact, relations between these variables? Is positive psychological capital increasing impact in the development of innovative behavior through the mediation of achievement motive?The research concluded a set of conclusions the most important the positive acceptance of the sample individuals towards positive psychological capital variable through their conscious of Self - efficacy and characterized by the spirit of optimism and hope, and possessing sufficient Resilience and the ability to keep up with reality and adaptation. As well as the interest in strengthening the innovative capacities in order to bring about necessary developments for the conduct of business in the projects that belong to the surveyed companies. The main recommendation was the need for the companies to take advantage of the positive psychological capital Based on a focus on mental health characteristics of employees in the surveyed companies, which contribute in the development of innovative behavio

استعمال التحليل المالي لقائمة التدفق النقدي كوسيلة لتقييم مصادر النقد واستعمالاته في منشات الاعمال : دراسة تطبيقية في شركة المنسوجات الصوفية في الناصرية == Uses of Financial Analysis For Cash Flow Statement As Amean For Evaluating The Sources And Uses of Cash In Business Enterprises Applied Study At The Textil Company In Nassiriyah

Author name: صبيحة برزان فرهود
Supervisor name: اسماعيل خليل اسماعيل
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aims to appear Cash Flow Statement as article or mean to assessment sources and uses the cash in the textile company in Nassiriyah through , using the financial analysis ( financial Ratios ) to results of cash flow statement for the year 2002 , so the application studies of the research showed that pure of Cash Flow From financing and employing activities were negative as a result of increasing of cash uses to it sources , while the Cash Flow of investment activities was positive causing that a reason of increasing the cash in 2002 for this company ( research sample ) is a result of investment activities.Through of using financial analysis ( financial ratios ) appears to upper in a company management ( research sample ) many of financial indictors that will be a basic to get many of discussions to repeat of view in evaluation of uses and sources cash in the company , on the basis of achievement a balance between the sources and uses of cash in all of the three activities ( operating - investing - financing ), then a balance among sharing of all of these activities in yearly cash increasing for the company.To realize the aims of this research ,therefor , we divide it into four chapters. The first specifies to the theoretical side of Cash Flow Statement , while the second chapter specifies to the financial analysis and the role of accounting information in financial analysis, the third specializes to application side and analysis of the results. The fourth chapter obtained the conclusions of a theoretical and Application sides , recommendation.

تقنيات ادارة الكلفة الستراتيجية ودورها في تنفيذ وتقويم الستراتيجيات الوظيفية في بيئة الاعمال المعاصرة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتيه == Strategic Cost Management Techniques And Its Role In Implementation And Evaluation The Functional Strategies In Contemporary Business Environment

Author name: صباح عبد الوهاب عبد الرزاق النعيمي
Supervisor name: ثائر صبري محمود الغبان
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: The contemporary business environment is surrounded by different challenges and pressures such as globalization , competitive advantage , continuous improvement , information technology etc, These should be taken in consideration if the business wanted to be able to complete with others and to achieve its objectives by attaining a clear success.A strategy, in general, is the plan of the higher management in the long - run, to achieve the results which coincide with the mission of the entities and its goals, this depends on what the management can do as to elements of strength and weaknesses, and how it should do to face the threats and opportunities.Strategy cannot be implemented without a strategic management; because it represents the ideas the management wishes to apply in a strategic approach in the management of economic entities.Strategic management can be on three levels, the level of the whole economic entity, or it can be on the level of each unit of activity, or it can be of the level of each functions level.The application of these strategies this should be coordinated and implemented, it must be noted that the functional strategy is very essential for the success of any secondary system in the economic entity, in order to reach the objectives. To be a successful strategy, the economic entity must take into consideration continuously, the needs of its customers, and to consider the changing of the environment and successful Factors, this is done by the use of certain techniques, vize, cost management which is a term used to describe the practices and action of management to reduce costs and to control it, in order to satisfy the customers. So this study aims at showing the role of cost management strategies techniques in the execution and evaluation of functional strategies through the guidance by strategies approach of cost management system.In order to complete this study, it was divided into six chapters to cover the theoretical and practical sides. The first chapter deals with cost management information and the contemporary business environment.The second chapter is about strategic management and functional strategies.While the third chapter take the study of cost management information and functional strategies.The fourth chapter is confined to the study of the present performance of the company in finance, production and costing.The fifth chapter displays the test of the proposed methodology to apply some cost management techniques to implemented and evaluate functional strategies.The last chapter is related to show the conclusions and recommendation which are arrived at through the theoretical and practical study.This study shows that the use of cost management techniques which helps the economic entity to ensure the basic factors of success, through data concerning external facts, rivals to rivals and customers, in addition to financial and non - financial data which are connected with these factors, in the fields of implementation and evaluating functional strategies, which are related to the success of the entity and reaching its gools and objectives.

اشكال تمويل الخدمات الصحية العامة في العراق : دراسة تحليلية == Financing Fors For Governmental Health Services In Iraq Analytic Study

Author name: صباح صاحب المستوفي
Supervisor name: محمد علي ابراهيم العامري
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تناولت هذه الدراسة خيارات تمويل الخدمات الصحية في العراق، اذ بحث الجزء النظري منها الخلفية التاريخية لواقع الخدمات الصحية حيث كان العراق من الدول التي شهدت تحسن في مستوى خدماتها الصحية الا ان هذه الخدمات تدهورت واحد اسباب تدهورها هو شحة التمويل، ولم يستطع | The study discuss financing forms for Iraqi's Health Sector, the 1st part review the main features of the current health situation, during the last period there has been a disastrous decline in people's health because of the shortage of finance.Both the central budget and self - financing (auto - financing) can not improve the level of health financing to increase the health expenditure per capita to the same level in the surrounding countries.The 2nd part of the study analyse the financial data and compare the results with some health statistics as indicators for the level of health services, the result of analysis indicate the need for repair of the health financing system in addition to search for new health financing forms.The main option to raise money for health is to charge patients for health care, charges were the main sources to improve the health system and make users aware of the real costs of health care.To increase the financial risk protection, a high percentage of funding should be prepayment rather than coming from out - of - pocket sources at the point of using health services, so that it is important to ensure that appropriate levels of financing for health sector are included when ever the government prepares it's budgets.Islamic aids as an alternative can contribute to social health insurance funds, a tax on tobacco could be introduced and the proceeds allocated to the health budget on the ground that smoking cause ill health and impose extra costs on the health services

دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية : بحث ميداني في مجلس محافظة كركوك == The Role of Organizational Power In Determine Human Resources Management Strategies Field Research At Kirkuk Province Council

Author name: صبا مناور عبد المحمدي
Supervisor name: اثير انور شريف
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: سعى البحث الحالي بعنوان دور القوة التنظيمية في تحديد استراتيجيات ادارة الموارد البشرية الى تناول القوة التنظيمية(المتغير المؤثر) بابعادها(قوة الخبرة, القوة الهيكلية, قوة المنزلة) في استراتيجيات ادارة الموارد البشرية(المتغير المعتمد) بابعادها(استراتيجية ال | Sought current research entitled The role of organizational power in determine human resources management strategies to address organizational power (influential variable) dimensions (expert power, structure power, prestige power ) in human resources management strategies (adopted) dimensions variable (staffing strategy, training strategy , Incentives strategy, performance appraisal strategy ) among the staff in the provincial council in Kirkuk strategy, which is no doubt that this is an important topic for organizations as the problem with the current research, including experienced by public organizations from the challenges and changes rapidly left traces on the activities and objectives and to provide services to its citizens, generating pressure about the importance the existence able to identify any of the strategies, organizational power, and build on this problem were to clarify the relationship between research main and branch variables by formulating hypotheses major research first hypothesis : is to make sure there is a linkage between organizational power administration and human resources management strategies dimensions administration, second hypothesis : It is to determine the nature of significant positive moral effect relationship between two variables that I found. To ensure the validity of the assumptions the research was applied on an intentional sample of (72 ) employees at Kirkuk province council who have posts (consil member, department heads,units responsibles, and emplyees),and we used questionair as main tool to measure the research variables and to deal with the data, we used number of the statistical means which the most important were (the ration and the repeatition, mathematical means, standard deviation, correlation sample, simple linear Regression sample) by using spss. The research reached to number of inferences and recommendations the most important were that the sample individuals responses were all directed toward the agreement for the existance of the variables of the organizational power and humane resources management stratigies, in addition the research identified the existance of connection relation and affect between the organizational power and humane resource management strategies ingeneral in addition to the existance of connection and effect between the sub variables between the dimensions of the organizational power and humane resources management strategies in their axes, so all the main the sub research assumption were acceted, the research was concluded with anamber of recommendation which the most important were : taking care to the types of the organizational power especially the individuals who consist the source of experience power for the importance in developing the reality of humane resources management strategies in the competitive environment in addition to the nessisaty for the council to take care to appointing and employing strategies for their importance that is reflocting on the other strategies and identify its success or failing.

مقارنة بعض طرائق تقدير المعلمة والمعولية لانموذج ريلي للفشل لبيانات تامة وبيانات تحت المراقبة من النوع الاول باستخدام المحاكاة == A Comparison of Some Estimation Methods of Parameter And Reliability of Rayleigh Failure Model For A Complete Data And Type One Censored Data By Using Simulation

Author name: صبا صباح احمد الجميلي
Supervisor name: عبد المجيد حمزة الناصر
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: تعرض الكثير من الباحثين الى انموذج ويبل للفشل (Weibull Failure Model) وتطبيقاته المختلفة كونه احد نماذج الفشل الشائعة الى جانب اهميته في حقل المعولية واختبارات الحياة. فـي هـذا البحث تـم تقديـر معلمــة القياس ودالـة المعوليـة لانموذج ريلـي للفشـل (Rayle | Weibull Failure Model and its different applications have been studied by many researchers, since it is one of the well known failure models in addition to its importance in the reliability field and life tests.This research estimated the scale parameter and reliability function for Rayleigh Failure Model, which is one of the well known failure model in the reliability field and life tests and the signal analysis.The research focused on the comparison between some of the well known estimation methods (classical and Bayesian) for the scale parameter and reliability function of this model by using the Maximum likelihood, Moments, White and Standard Bayes estimation methods.The methodology of the research depends on theoretical study, the methods of classical and Bayesian estimation has been determined elaborately to arrive to the estimations forms of reliability.Also this research depends on an experimental study by designing number of simulation experiments using various values of parameters and sample sizes, this experiment replicated to get high homogeny for the comparison among the estimation methods.Two kinds of data are used in the research : 1 - Complete Data.2 - Time - Censored Data. The researcher suggested two Bayesian methods for estimation in case of complete data; the first is a loss function obtained by compressing the well known square loss function which called it (The Compressed Bayes Method), and the second is a prior function which is called (The Developed Bayes Method). The comparison between the two proposed methods is done to show the effect of Bayesian estimator, then a comparison done between the best proposed methods with the best well known methods to show which estimator is the more accurate to be used for estimation the scale parameter and reliability function for Rayleigh failure model.The results of these experiments show that White method is the best from the other methods which are used in this research in estimating the scale parameter and reliability function, and the results show that the proposed Compressed Bayes method is better than the Standard Bayes and the Maximum Likelihood methods, while the proposed Developed Bayes method verified that it is better than the Moment method in estimating the scale parameter and the reliability function; and better than the Maximum Likelihood estimation method in estimating the reliability function, and using any of the proposed methods (Compressed Bayes, Developed Bayes) is better than the Standard Bayes method. In case of censored data the simulation experiments proved that the Maximum Likelihood estimation method is better than the Standard Bayes estimation method. A comparison of preference estimation methods is done by using the two standards; Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).

كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية == How To Prepare A Strategy For The Council of Diwaniyah Plan

Author name: صادق شمخي عبود الزبيدي
Supervisor name: علي حسون فندي الطائي
General topic: Administration and Economics
Specific topic: Local Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الغرض من البحث هو التعرف على كيفية اعداد خطة استراتيجية لمجلس محافظة الديوانية ومدى تطبيق المنهج العلمي الذي يشتمل على التحليل الاستراتيجي للبيئة الخارجية والداخلية ووضع رؤية رسالة واهداف واختيار الاستراتيجيات المناسبة، وقد تمحورت مشكلة البحث في اثارة | The purpose of the research is to recognize the reality of strategic planning in the province of Diwaniyah and the extent of the application of the scientific method, which includes the strategic analysis of the external and internal environment and develop a vision mission and objectives and selection of appropriate strategies. The scientific value is to look at it helps to provide an integrated and coordinated strategy for the provincial council in accordance with the plan on sound scientific grounds. The researcher used in the current research method descriptive and analytical depending on the checklist to see the reality of strategic planning in the province of Diwaniyah, which were distributed to the 24 members have been using statistical methods to analyze the data collected in the light of the answers to the study sample, including the mean, standard deviation and coefficient of variation as well as highlighting the findings of a researcher is that there tarry in strategic projects adopted by the province and the failure of many of them and in the absence of development. Has been to reach a set of conclusions was the most important of which turned out to be the province of Diwaniyah Council would draft a letter to him explain the unique characteristics and attributes that characterize the rest of the other provincial councils. In the light of the conclusions drafted a set of recommendations, notably should the provincial council set up a strategic information system the task of analyzing the external and internal environment, environment variables as well as he should be on the provincial council promote the positive aspects of the culture and emphasis on the acceptance of a stable change in the board structure to prepare for those changes form in which it contributes in the development of an effective strategy for the Council plan.

تاثير تـدفق القـروض الخارجـية في تحقيق التحولات الهيكلية لاقتصادات بعض دول الاسكوا للمدة (1990 - 2002) == The Effect of External Loans Flow Through Achieving Structural Transformation For The Economy of Some of The Escwa Countries (1990 - 2002)

Author name: صادق زوير لجلاج السعيدي
Supervisor name: راوية عبد الرحيم ياس
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: This Study Concerns itself with shedding some Lights on the size of External Loans flow of some Escwa Countries (Jordan, Egypt, Lebanon, and Yemen), the burden such Loans make and the ability of such Loans to make some desired Structural transformations in the economy of such countries.To achieve the above aim, an evaluation model was used (Chenery - Taylor) after making some modifications on that model. Then, the independent variables and Structural Indicators were specified. Such Structural Indicators are : 1 - Yagr : Represents share of the Agriculture sector in GDP as a percentage from GDP. 2 - Yind : Represents share of the Industrial sector in GDP as a percentage from GDP.3 - Yser : Represents share of the Service sector in GDP as a percentage from GDP.4 - Yaem : Represents share of the labor force in Agriculture sector as a percentage from the total labor force.5 - Yiem : Represents share of the labor force in Industrial sector as a percentage from the total labor force.6 - Ysem : Represents share of the labor force in Service sector as a percentage from the total labor force.The independent variables were : X1 : Total loans as a percentage from GNP. X2 : Total Investment as a percentage from GNP.X3 : Population.X4 : Gross domestic product per capita.X5 : Total exports of goods and service as a percentage from GNP.X6 : Total Imports of goods and service as a percentage fromGNP.This Study also depends on analytical quantity model in research for building economic model and estimate parameter in regression by (OLS) then tests the power of these models through statistical testing. The Study ends in some conclusions related to the results of analyzing the economic measurement model for the effect of some independent variables on chosen structural Indicators. Such structural transformation, which happened in nearly all the countries in the sample of this study. This study doesn’t take the transformation from agricultural sector to industrial and service sector, except (Egypt), the external loans has effect on desired structural transformation in its economy, this belongs to political causes..

تاثير تغير اسعار النفط على موازنة العراق العامة للفترة (2003 - 2014) == The Effect of Changes of Oil Prices By The General Budget For Iraq On Duration (2003 - 2014)

Author name: شيماء محمد احمد
Supervisor name: فارس طاھر حسن الكواز
General topic: Administration and Economics
Specific topic: Applied Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعتبر الايرادات النفطية والمتمثلة (بايرادات النفط الخام، ايرادات النفط المحلي ) والايرادات غير النفطية والمتمثلة (ايرادات الصناعة والزراعة والتجارة والضرائب وغيرها من الايرادات عدا الايرادات النفطية ) مصادر ممولة لايرادات الموازنة العامة في العراق, حيث ان | It considers oil revenues and of (crude oil revenues, domestic oil revenues) and non - oil revenues and of (industry, agriculture, trade, taxes and other revenue excluding oil revenues, revenues) funded sources of revenue for the general budget in Iraq, where the drop in oil prices has a major impact on oil revenues and therefore It affected the general budget revenues because it is almost entirely dependent on oil revenues. Using multiple linear regression was estimated statistical model for the general budget revenues practically using the Statistical Package for Social Sciences (Spss( to see the spirits of each variable and finding the predicted values for the model of the general budget revenue estimates for the period) from 2003 to 2014 (where it was found by the estimates of the budget deficit revenue values public due to lower oil prices.

تقييم استراتيجية اختيار العاملين وانعكاسها على تعزيز راس المال البشري : بحث ميداني مقارن بين جامعة بغداد وجامعة كربلاء == Evaluating The Selection of Employee'S Strategy And There Reflection To Enhance Human Capital Comparative Research Between The University of Baghdad And The University of Karbala

Author name: شيماء رياض خليفة
Supervisor name: ناظم جواد عبد سلمان الزيدي
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: يهدف هذا البحث الى تقييم استراتيجية اختيار العاملين بابعادها (تقييم معايير استراتيجية اختيار العاملين, تقييم اجراءات استراتيجية اختيار العاملين, تقييم كفاءة القائمين على استراتيجية اختيار العاملين ) وانعكاسها على تعزيز راس المال البشري (تعزيز المعرفة, تع | This research aims to evaluate the selection of employee's to dimensionsstrategy (evaluate selection employee's strategy criteria, evaluateselection of employee's strategic Procedures, evaluate the efficiency ofthose in charge of the selection of employees) and its impacts on theEnhance of human capital (Enhance knowledge, Enhance skills,Enhance abilities) in a sample of professors (Deans and assistants andheads of departments) in (Baghdad University, and the University ofKarbala) as total sample size (99), which represent 50% of the totalcommunity to look deep (199) were distributed at (116 BaghdadUniversity ,83 in Karbala University.Has been used in the light of the objectives of the research descriptiveanalytical method, it has been a resolution tool key for data collection aswell as a personal interview, and using a number of statistical methodsfrequency distribution, and the arithmetic mean, percentages, to describethe research sample answers. Standard deviation to measure the absolutedispersion values Answers to the middle of the arithmetic.The coefficient of variation to measure the relative dispersion of thevalues of the answers to the middle of the arithmetic. The correlationcoefficient (Pearson) to measure the type and degree of the relationshipbetween research variables. The method of multiple regression analysis totest the impact of a number of variables. The Cronbach's alpha to test thevalidity and reliability. and test (ANOVA) to determine the differences inthe samples answers about the search variables. Global and assertiveanalysis and structural equation modeling SEM.The researcher reach a set of results the most important of a correlationrelationship is a direct and positive impact of the strategy selection ofprofessionals in the promotion of human capital in Iraqi universitiessurveyed came out Find the finding of a key is that the selection ofprofessionals Iraqi universities surveyed strategy evaluation (BaghdadUniversity, the University of Karbala) Good in all its dimensions(evaluate selection employee's strategy criteria, evaluate selection ofemployee's strategic Procedures, evaluate the efficiency of those incharge of the selection of employees) and they pay good attention to thepromotion of human capital.

استعمال بعض نماذج السلاسل الزمنية للتنبؤ باعداد التلاميذ المقبولين في الصف الاول الابتدائي في العراق للفترة (1969 - 2012) == Use Some Time - Series Models To Predict The Numbers of Pupils Admitted To The First - Grader In Iraq For The Period (1969 - 2012)

Author name: شيماء ابراهيم خليل
Supervisor name: هاني عبد الله حسن
General topic: Administration and Economics
Specific topic: Statistics
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعد التنبؤ بالسلوك المستقبلي للسلاسل الزمنية من الموضوعات الهامة في العلوم الاحصائية ولذلك فان التنبؤ بعدد التلاميذ المقبولين في الصف الاول الابتدائي في العراق يحتل مكانة هامة باعتبار الاتاحة الشاملة للتعليم الابتدائي لاطفال العالم تعد واحدة من الاهداف ال | The prediction of future behavior of the time series of important topics in science statistical therefore predict the number of students admitted to the first grade in Iraq occupies an important position as universal access to primary education for the children of the world is one of the Millennium Development Goals (MDG'S) and goals of " A World Fit Children's " (WFFC).Data were collected for research, which represents the number of students admitted to the first - grader in Iraq for the period (1969 - 2012) of the Ministry of Planning and Development Cooperation - Central Bureau of Statistics has been introduced into the statistical program spss version 18.In this research was the comparison between the two methods to predict which way each of the Box and Jenkins methods Exponential Smoothing to know the best way to predict based on the criteria (MAPE and BIC) where the method has proved its superiority to Exponential Smoothing way box - Jenkins

مقدرات الامكان الاعظم الموزونة الحصينة ومقارنتها مع طرائق اخرى لانموذج اللوجستك مع تطبيق عملي == Robust Weighted Maximum Likelihood Estimates And Their Comparsion With Other Methods of Logistic Model With Practical Application

Author name: شرين علي حسين
Supervisor name: نزار مصطفى جواد الصراف
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان معظم الدراسات في موضوع انموذج انحدار اللوجستك تاخذ طابعا اكثر تقدما في عملية التحليل الاحصائي الدقيق الذي يهدف الى الحصول على مقدرات ذات مستوى عال من الكفاءة. وتاتي اهمية الحاجة الى تطبيق الطرائق الحصينة عندما تكون بيانات الظاهرة المدروسة ملوثة , | In most of studies about the logistic regression model take in it's nature more progness in the procedure of acurate statistical analysis which aim getting estimators of a high level of efficiency , and importance of it's necessity to applicate of the robust methods, appears when the data of the studied phenomenon are contaminated , it means some of the observations vareit clearly from other observations called outliers which may produce estimators untrustworthy and so the decision will be false about the problem that we are trying to study it.From this point was the goal of this research in reaching robust estimators to estimate parameters of binary response logistic regression model through study some of theis estimators (method (WMLE) , method( M ) and method (Lp) ) and that by supposing three levels of contamination (0%,10%,30%). Also we use simulation in this study to compete between methods of studied estimator for all levels of the contaminated studies.In this thesis the researcher concluded the success of the method (WMLE (w1)) in estimate parameters of binary response logistic regression model, in comparsion with studied estimate methods by depending on statistical measures : Bias, Mean Square Error for parameters and model.Also the researcher specified a chapter for applying and using method WMLE (w1) on real data of angina pectoris patients which taking from Ibn - al - Nafees hospital for the purpose of estimate parameters of binary logistic regression model.

متطلبات تطبيق ادارة الجودة في عمل المختبرات الصحية ضمن المواصفة 15189 : دراسة حالة في مستشفى الجراحات التخصصية == Requirements of The Application of Quality Management In Health Laboratory Work Within The Standard 15 189 A Case Study In A Hospital Surgery Specialist

Author name: شهلاء محمد كاظم الطائي
Supervisor name: نادية لطفي عبد الوهاب الجنابي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعتمد الانسان في حياته بصورة مباشرة او غير مباشرة على نتائج المختبرات الطبية مثل مساعدته في تشخيص الامراض ومعرفة مدى مطابقتها للمواصفات الموضوعة ’ وتعد المواصفة القياسية العالمية الايزو 15189 والتي تشمل المتطلبات العامة لضمان كفاءة المختبرات الطبية الفنية | Support human life, directly or indirectly on the results of medical laboratories, such as helping in the diagnosis of disease and see how they conform to the specifications laid down, the standard global ISO 15 189, which include general requirements to ensure efficient medical laboratory technical application of processes and quality systems in medical laboratories, and from that the present study.The study aims to analyze the reality of quality management laboratories Hospital martyr Ghazi Hariri in accordance with this standard by comparing the systems of work in the laboratory, with the requirements of ISO 15 189 to determine the degree of congruence and the readiness to adapt to the requirements of the specification and demonstrate the possibility of building a quality management system is subject to the application and identify the problems and mitigate raised and to prevent increased.The study aims to get the results of the laboratory are comparable locally and internationally, and to create a system proposal for the development of laboratory work to be a model intended for application in all health laboratory.Search acquires its importance from the amount of revenue that can be achieved by medical laboratories in the production of accurate tests to meet the needs and requirements of the beneficiaries and achieve satisfaction in making certain decisions on the basis of these results.Researcher prepared a checklist derived from the requirements of ISO 15189 : 2007 and match them with the business entrusted to hospital laboratories martyr Ghazi Hariri surgery specialist.The researcher conclusions was that the most important laboratories hospital has got a low of some paragraphs because of the lack of Thotiq the procedures properly and can laboratories Hospital martyr Ghazi al - Hariri for Specialized Surgeries adoption of ISO 15189 : 2007, as it has prepared an appropriate program for that

اختيار الموقع والترتيب الداخلي باستخدام عملية التحليل الهرمي ونظرية صفوف الانتظار : دراسة تطبيقية في عينة من محطات تعبئة الوقود في شركة توزيع المنتجات النفطية في بغداد == Selecting Location And Layout Using The Analytical Hierarchy Process And Queuing Theory Applied Study of Sample of Fuel Stations At The Oil Products Distribution Company / Baghdad

Author name: شفاء بلاسم حسن الربيعي
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
Key words:
  • المنظمة الخدمية
  • الموقع
  • الترتيب الداخلي
  • عملية التحليل الهرمي
  • نظرية صفوف الانتظار
  • المحاكاة
  • محطات تعبئة الوقود
First pages:
Abstract: تسعى المنظمات الخدمية الى تحقيق ميزة تنافسية من خلال اختيار مواقعها بالقرب من الزبائن بهدف تسليم الخدمات بوقت قصير وزيادة عوائدها وحصتها السوقية وتصمم ترتيبها الداخلي بالشكل الذي يمكن من تسهيل تدفق الزبائن والعاملين والموارد والمعلومات بهدف تقليل صفوف واو | Service organizations select locations in a proximity to customers to deliver services quickly, and, meanwhile, increases their revenues and market share. The layout of such organizations should facilitate the flow of customers, employees, materials, and information, to prevent the creation of waiting lines and unwarranted waiting times. The survival of service organizations is hinged, to a great degree, on the right location and layout of such organizations; hence such decisions are conceived strategic in nature. The ongoing researches are still seeking to find scientific methods to help decision makers, in making decisions about the location and layout. This research studies the problem of selecting the location of fuel stations in oil products Distribution Company, and how to prioritize the location, as this decision is still facing the obstacles of complicated procedures and assumptions of decision makers. Furthermore dealing with the decision criteria as same importance without being subjected to the degree of influence of each on the decision. Concerning the arrangement of the fuel stations, they are arranged in a way that does not match with the assumptions of any queuing models, which require one server in each service channel and its reflection on the increase of waiting line and waiting time, which complicate the crisis. The study aims to design an integrated frame work for selecting the fuel stations location and arrange approvals for construction by applying analytic hierarchy process (AHP) on a sample of the stations that received the approval of construction in the company since 2008, using Criteria (ground, environment, social, engineering, legal, and services). Also, the queuing theory and simulation are used to study the proposed layout design for the fuel pumps according to queuing model M/M/s. Also, there was estimation for the performance standards to the proposed layout (number of cars on waiting, number of cars in service, number of cars in the system. filling quantity, filling time, waiting time, total time in the system, idle time) and comparing it with the actual performance standards for sample of fuel stations. The operating of the simulation models is based on a number of assumptions that reflect the actual reality together with the queuing theory. This study is important because its knowledge contribution of with service systems in general and the fuel stations in particular. Also the study provide objective solutions to the company by shortening the procedures and the time it takes to select the location and layout design in a way that achieve optimal investment in station space and reduce the waiting line, waiting time and idle time. Thus, this study is an attempt in Iraqi services environment through coincidence between the strategic decisions of operations management in one study. The study proved the efficiency of AHP and its ability to shortening time and efforts required to make decision of selecting stations location and arrange construction issue approvals, depending on set of criteria that have been identified in this study. Also, the simulation results confirmed the proposed layout performance standards exceed the actual layout performance standards. Finally, the study recommended the need to adopt AHP in selecting the location and granting approvals for construction of stations according to multiple criteria, and to adopt the proposed layout according to the queuing theory in designing layout of the fuel stations

العلاقـــة بيـــن استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية في عينة من الشركات الصناعية العراقية == The Relation Between Knowledge Management Strategies And Organization Life Cycle And Its Affection of Organization Performance Diagnostic & Analytic Study In Sample of Iraqi Industrial Companies

Author name: شذى عبود شاكر
Supervisor name: انتصار عباس حمادي الدليمي
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: العلاقة بين استراتيجيات ادارة المعرفة ودورة حياة المنظمة واثرها في الاداء المنظمي تجاذبت هـذه الدراسة ثلاثـة متغيـرات هـي : استراتيجيات ادارة المعرفة والممثلة بـ( استراتيجية الايجاد واستراتيجية المشاركة واستراتيجية الاستثمار ) ودورة حياة المنظمة المتمثلة | The relation between knowledge administration strategies and its role in organization life cycle and its affection organization performance.Three variables attracted this study : Knowledge administration strategies represented b y (finding strategies, participating strategy and investment strategy) and organization circle represented by (Birth, development, maturity stages and organization performance which occupied wide range of the researcher thinking because of the lack in contemporary studies which deals with this blend of critical variables specially that include the relation between knowledge administration relation and organization life circle. This study aims to examine and analyse collaboration relations and affection among previous variables. Thus it introduce hypothetical drawing to explain possible relations among main variables and the affection on organization performance and companies business results which the following hypothesis.H1 : It is expected to be on the importance of study variables between (middle importance) and (important).H2 : No moral relations of collaboration between (knowledge administration strategies on organization cycle life).H3 : No moral collaboration relations between (knowledge administration strategies and organization life cycles and organization performance).H4 : No moral affection relation between (knowledge administration strategies and organization life).H5 : No moral affection relation between knowledge administration strategies and organization cycle life) and organization performance.The study in all data depended on questionnaire and documents and companies records (research sample). Iraqi industrial sector was examined as a filed to make filed aspects as it took a random of (75) manager in three industrial companies.This study results support it hypothesis where it that companies that the companies which was in entering stage was directed to finding strategies. The company in development stage was directed to participating and companies in maturity were directed to investment. The series is in introduces study contents on four researches. First for the study curriculum and some previous study. Second research about theoretical frames. Third research about examine and analyze study hypothesis. Fourth research about the most important conclusions, recommendations and suggestions.The study introduces several conclusions, and recommendations, which emphasize on necessity of harmony mechanism between knowledge administration strategy and stage of organization life cycle which support in understand organizations nature. Also the study emphasizes on the importance of study concept of organization life cycle which support to understand nature of organization constitution and its surviving and the affection on organization performance.

العلاقة بين هيكل راس المال ومقسوم الارباح واثرهما في لا تماثل المعلومات : دراسة تحليلية == The Relationship Between Capital Structure & Dividend & Theirs Impacts On The Asymmetric Information An Analytical Study

Author name: شذى عبد الحسين جبر علي الزبيدي
Supervisor name: عبد الرضا شفيق خليل البصري
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
Key words:
  • : نظرية الالتقاط
  • الهرمية في التمويل
  • التغير بالمقسوم، لا تماثل المعلومات
  • الاختيار المعاكس
  • العوائد غير الاعتيادية
  • نظرية الاشارة
First pages:
Abstract: هدفت الدراسة الى تحليل واختبار العلاقة بين قرارات هيكل راس المال وقرارات مقسوم الارباح وتحديد فيما كانت قرارات هيكل راس المال ومقسوم الارباح المتخذة في ضوء الميزة المعلوماتية للادارة تحقق عوائد غير اعتيادية لا يمكن ان يحققها المستثمرون في السوق، وعينة ال | This study aims to analyze and test the relationship between capital structure decisions and dividend decisions besides determining whether the decisions of capital structure and dividend that are taken according to the information merit for management achieve the unusual returns in which are not possible to be achieved by investors in the market., The Sample 15 electronic companies that made indicator (S&P(500)) in New York Stock market at the period (1998 - 2007)the study used quantities measurement to measure dependent variables The pecking order theory has been chosen in funding capital structure because it runs from exactions of asymmetric information theory, besides it works good in case of the asymmetric information rise between management and investors, on contrary, the companies do not follow pecking order when it goes down, also the change in dividend was used because the change in the dividend rates gives sign to investors about asymmetric information besides the importance of dividend decisions in determining capital structure , and abnormal returns for independent variable (Asymmetric Information) The study reached to the following most important conclusions : 1. The depression of dividend rates in the companies due to the existence of investment chances needs fund and improving its cash.2. The companies do not apply pecking in financing their capitals, and the results of asymmetric information analysis came congruent. The results confirmed the depression in asymmetric information between management and investors. almost companies didn’t make abnormal returns , on contrary the expected return excess the actual return.

استعمال المجموعات الضبابية ونماذج بوكس جينكنز في السلاسل الزمنية للتنبؤ ببعض نسب التلوث في مياه الشرب لمدينة بغداد == Using The Fuzzy Sets And Box - Jenkins Models In Time Series To Prediction Some Rates of Pollution In Baghdad City

Author name: سيف عدنان سلمان
Supervisor name: احلام احمد جمعة
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: There are many statistical methods used in time series analysis and that of the most famous of these methods Box - Jenkins models, which include a number of stages needed to reach the best model is used to predict the process, and that this method requires the availability of a number of conditions required in the process of building the model and assumptions about the nature of the time series being linear, a natural or stationary , and with the growing interest in the topic of time - series modern methods used in time series analysis and foremost of which is the use of Fuzzy logic and Fuzzy sets in the time series as one of the most modern methods to predict is the most important alternatives to traditional statistical methods have emerged they possess the ability to in finding solutions to various areas and it does not require the availability of the conditions due to the use of traditional models which are difficult achieved in most cases. Then in this paper the use of the two methods in the time series, , (Box Jenkins models, and Fuzzy time series) in the forecasting process as each method include special stages are different from the other, through the study of the monthly chemical tests for solids dissolved rate data behavior and examine the turbidity of the water drinking in the city of Baghdad for the period (January 2004) and up (December, 2013) and a better model to predict through the application and the comparison of the results in these ways by using a number of statistical standards and ones (MSE) and (MAPE)

تحليل وتقييم ستراتيجية التنمية الوطنية في العراق للمدة 2005 - 2007 مع اشارة خاصة لستراتيجية التنمية المحلية لمحافظة البصرة == The Analysis And Evaluation of The National Development Strategy In Iraq For The Period 2005 - 2007 " With Special Concentration On The Local Development Strategy In Basra Governorate

Author name: سونيا ارزروني وارتان
Supervisor name: مانع حبش الطعمة
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: The most aspect which is concerned Iraq is the complexity of it conditions and the destruction that comprised its economy, as a result of wars and dictatorship besides the economic siege which has followed that.The looting and stealing after 9 - 4 - 2003 destroyed what was staying of economic and civil on aspect, besides rumor of terrorism, security and stability due to many factors. Therefore, the occupation s authority and the two international organizations ( fiscal and monetary) starting to put policies in order to reconstruction and reform the conditions.According ally, a commiss ion has been established called Strategic commission to reconstruction Iraq in 25 - 12 - 2003.The purpose of this commission is to remove the debts of Iraq by 80%, that would be done through three stages and for eight years.According to the totally absence of Iraq government, it was started to put fiscal porgramme called " evaluation of Iraq needs to reconstruction", It was announced in November 2003 in Paris and through Madrid conference for donors countries.During the period 2005 - 2007, the two international organizations have issued a strategy called " National development strategy in Iraq for the year 2005 - 2007" which was included numbers of objectives and policies.It was said , that those strategy didin ’ t taking the status of Iraq after changing into consideration. During that period and as a part of Iraq policies which have already put by the external sides and according to the decentralization in management, that suggested to develop the Governorates of Iraq , it was tried to discuss that with concentrating on Basra governorate as a model for study, therefore the hypothesis of the study Said " The un cleared determation for the National development strategy in Iraq for their objectives and policies and without taking into consideration for the security conditions, these of course will course will hinder the development process and reconstruction of Iraq. To fulfill this it was discussed through four chapter, and finally the suggestions and findings.

التخطيط المالي في المنظمات الصحية العراقية العامة رؤية علمية للخطوات والاجراءات

Author name: سوزان عبد اللطيف علي
Supervisor name: عبد الصاحب صالح عبد الصاحب
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: The researcher studied the operation of financial planning in health public Iraqi organizations (HPIO) ,the main organization studied is the ministry of health (MOH) in which its consider as the total administration level. Medical city,& Baghdad teaching hospital considered as the partial administration level (for the period of 2002 - 2005 A.C)This research is building upon three questions : Q1) Are there any particular scientific steps for the financial planning in the total administration level ? Q2) Are there any particular scientific steps for the financial planning in the partial administration level ? Q3) Is there any clear arrangement between the two levels ? ( in order to gain access revenues & the way of spending these revenues ). The theoretical value of the research shows that the financial planning is achieve according to the following steps : a) Goals of the organization. b) Forecasting C) Alternative revenue options. d) Evaluation of revenue options. e) Decision making. f) plans ( budgets). g) Implementing & follow up. The main results of the research are the following : The (HPIO) is functioning according non recorded goals except the year 2005 (a recorded goal has placed according to a political manner), the (HPIO) are functioning according to a short period planning (one year) without using the known ways of forecasting , the(HPIO) are lacking the Alternative revenue because they depend on governmental budgets , according to that the (HPIO) cannot Evaluate the Alternative revenue , making decision directed towards expenditure according to the governmental budgets chapters , budgets are prepared by financial planning department in the (MOH) , ) Implementing achieve by distribution of budgets on the medical departments , follow up is achieve to follow up all the above operations.Conclusion : the financial planning in (HPIO) are lacking the scientific steps, there is no arrangement between total & partial administration & there is centralization & subordinate

دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي : دراسة استطلاعية لاراء عينة من العاملين في مركز وزارة التعليم والبحث العلمي == The Role of Moral Intelligence In Achieving Organizational Commitment An Exploratory Study of The Opinions of A Sample of Employees In The Ministry of Higher Education And Scientific Research

Author name: سؤدد سعيد حمد
Supervisor name: اسماء طه نوري الشكرجي
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: يهدف البحث الى الوقوف على دور الذكاء الاخلاقي في تحقيق الالتزام التنظيمي عبر تحليل اثر ابعاد المتغير الاول في مستويات ابعاد المتغير الثاني، وقد حاول البحث عرض اطار نظري حديث لابرز ما قدمه الكتاب والمفكرون بشان المتغيرين المدروسين، ولاسيما ان المتغير المست | Research aims to identify the role of a moral intelligence in achieving regulatory compliance through the analysis of the effect of the dimensions of the first variable in the second variable dimensions, levels and has tried to find a modern theoretical framework to display highlighted his writers and intellectuals on the variables studied, particularly the independent variable of a moral intelligence as a new dawn in the fields of organizational behavior and human resources management and public administration in particular and in the right for the Organization in General, because the subject of relatively recent return appearances to the 1990s, and is still the focus of discovery and the difference between theorists, the dependent variable of organizational compliance has garnered widespread attention as a basic organizational outputs which play a major role in influencing organizational life, as well as coverage of the study on analytical framework of selected sample of employees in the Ministry of higher education and Scientific research (directors of sections and divisions, employees), the importance of levels both diagnosed variables (moral intelligence, regulatory compliance), answering a number of questions using the questionnaire as the main instrument of data collection including sample (200) and the data was processed using SPSS researcher has tested the relationship and influence between independent variable "moral intelligence" and "changing organizational commitment in the field of higher education, specifically in the center of the Ministry of higher education and scientific research.Among the conclusions reached that moral intelligence that contributes to the achievement of organizational commitment of employees through the three dimensions, the main recommendations are strengthening the ethical dimensions of intelligence in establishing regulatory compliance in the Ministry discussed.

التوجه الاستراتيجي للجامعات العراقية ودور مؤشرات الاداء القطاعي لديوان الرقابة المالية الاتحادي فيه : بحث ميداني == Strategic Orientation of Iraqi Universities And Sectoral Performance Indicators of Federal Board of Supreme Audit (Field Research)

Author name: سهير احمد محمد العزاوي
Supervisor name: عبد الناصر علك حافظ
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يركز موضوع البحث الحالي الى التعرف على مستوى التوجه الاستراتيجي الذي يعد حلقة مهمة وكبيرة في نجاح وتطوير المنظمات التعليمية(الجامعات) ومؤشرات الاداء القطاعي لديوان الرقابة المالية الاتحادي وانطلق البحث من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيق | The current research starts from two major assumptions, the first is the relationship of correlation and the second is influencing the relationship between research variables that (The strategic trends associated with sectoral performance indicators individually or in combination and the strategic trends affect in the sectoral performance indicators individually or in combination) The research problem in development of sectoral performance indicators adopted by the Federal Board of Supreme Audit for various sectors, the most important higher education sector, which has been selected to conduct this research.The strategic trends is an important part in the success and development of educational organizations (Universities) and through the questionnaire, which was prepared and select a sample from the Federal Board of Supreme Audit , working bodies in the Office of the Ministry of Education and Baghdad and Al - Nahrain universities. After using of necessary statistical tools to measure the research hypotheses based on the premise model, the research has reached a set of results the most important is the existence of a significance positive correlation between research variables and show the existence of effect relationships between research variables. The research found that the universities seek to keep pace with technological modernization and automation by introducing new ideas and the pursuit of excellence, through submitting scientific outputs and patents. It has been submitted a set of recommendations based on those results, including an increase to adapt to environmental changes by identifying the strengths, weaknesses, opportunities and threats and to identify the requirements of society and to work more to ensure the sustainability of the universities through the provision of better services to the beneficiaries.

تصميم الخدمة الصحية باستخدام اداة نشر وظيفة الجودة : دراسة مقارنة في دائرة مدينة الطب == Designing The Health Service By Using QFD Tool : A Comparative Study In The Department of Medical City

Author name: سهى جمال مولود البرزنجي
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد اداة نشر وظيفة الجودة احدى اهم ادوات الجودة المعاصرة، لما لها من اهمية كبيرة في التركيز على الزبون. وتهتم هذه الدراسة بالتطبيق المتقدم لهذه الاداة، والذي يستند الى التقييم التفصيلي للمستلزمات الرئيسة للمرضى بغية تحديد المتطلبات الفنية التي تحتاج الى ا | his publishing tool function quality one of the most important of Contemporary quality tools, because of its great importance to focus on the customer. Interested in this study, the application developed for this tool, which is based on a detailed assessment of the requirements key to patients in order to determine the technical requirements that need to pay greater attentionduring the process of designing the service and development, and from this point of view, the study sought to devote attention to application of advanced function deployment Quality (QFD) in the process of the design of public health care service.Have been identified basic requirements of the patients admitted to the hospitals surveyed (Specialized Surgeries and educational Baghdad hospital) belonging to the Department of Medical City in Baghdad, and technical requirements through personal interviews of patients have fallen asleep and doctors of various specializations, as well as checklists prepared for this purpose for the collection and analysis of information and data necessary for the application of this tool, in order to assess the degree of availability in each hospital versus Researched information on her rival at the hospital (private alrahebat hospital). Based on the results of the analysis checklists prepared an important tool for the purposes of this study was completed to determine the relationship between the requirements of the patient and the technical requirements (medical and therapeutic) within the matrices used to build the house of quality, and the results showed that the order of precedence of the technical requirements that need greater attention from the hospital to meet the needs (requirements patient) the most important, and then publish and find the best application for matrices houses all subsequent quality. The study publishing tool function quality (QFD) as an entrance that directs the attention of the hospital towards the design of an efficient service, as it was designed to measure service for hospitals and respondents compared to cases before the application (QFD) and beyond.The study summarized, among other conclusions, the most important superiority clear to educational Baghdad hospital, compared hospital Specialized Surgeries in the possibility of applying the publishing tool and job quality in terms of meeting the requirements of the patient, as well as the availability of supplies and technical aspects of the two hospitals mentioned, the weakness of the precise requirements of the patient is the reason that lies about the lack of match even if the relative between the patient and the hospitals surveyed , and has views of the hospital competitor (private alrahebat hospital) to meet the requirements of the patient than hospitals respondents indicating the superiority of quality at (private hospital), and concluded with several recommendations, among them work on the adoption application tools that will contribute to the improve the quality of health services, especially (QFD) tool, and the need to prepare practical measures just over, according to a blogger in the chart procedural of the current study, and the adoption of plans to improve the quality of medical and health services provided in hospitals in the Department of Medical City and to meet the needs of patients and the way that exceeds those provided by private hospitals.

تقييم استراتيجية ادارة السيولة في المصارف العراقية

Author name: سهام نعمة صخر
Supervisor name: اياد طاهر محمد الجبوري
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى ابراز دور الادارات المصرفية في كيفية قيامها بادارة سيولتها المصرفية اذ تعد ادارة السيولة احد الموضوعات التي توليها المصارف اهمية خاصة, لكونها تقوم بمعالجة الفائض والعجز في السيولة من خلال تحديد ما يمتلكه المصرف من استراتيجيات خاصة وكيفية تو

استخدام موازنة البرامج والاداء لتطوير موازنة المشاريع الاستثمارية : محافظة بغداد حالة دراسية == Using Budget And Performance Developing Investment Projects Budget : Baghdad Governorate - Case Study

Author name: سهام محمد سلمان
Supervisor name: عماد محمد علي عبد اللطيف العاني
General topic: Administration and Economics
Specific topic: Financial and Accounting Techniques
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Financial And Accounting Technology
Language: Arabic
University location: Baghdad
First pages:
Abstract: بعد زيادة الصلاحيات والمسؤوليات للادارة المحلية وارتباطها في عدد من الوزارات والمديريات تتوجب احداث زيادة في التخصيصات والاعمال والمشاريع، من هنا وجوب تطوير الموازنة الاستثمارية لمحافظة بغداد بما يضمن تحسين مستوى العمل وزيادة القدرة على تقييم الاداء، وي | fter the increase in the powers and responsibilities of the local administration the association in a number of ministries and directorates entitled to the events of an increase in allocations and business ventures, from here should be the development of the investment budget for the province of Baghdad, to ensure the improvement of the level of work and increase the ability to assess performance, and is being done to find a new style in order to prepare the budget, but is the style of program budget and performance as this style of the features is to give an accurate picture of outputs And progress of the targets, particularly with regard to the allocation of investment projects it is necessary to follow the planning and fiscal policies to keep up with Jdidhomptkrh Hzhalttorat in order to implement its programs more accurately and rationalize expenditures and lower costs From here this study was to emphasize the need to apply the style of program budget and performance by dividing programs into activities, because this process helps to measure the cost of government activities and programs carried out by the local government in Baghdad implementation of projects shall be completed and find out the best use of resources efficiently and effectively and to rationalize spending financial order to achieve the set goals Most have exceeded this study, a group of Alasantajat including The use of budget items lead to a lack of monitoring and evaluation on the agenda of the projects that are accomplishing the province of Baghdad, and that if we continue this approach in planning and implementation will lead to the efficiency and effectiveness of the optimal use of resources in the completion of projects And that there is a need to implement programs and budget performance in implementation, as well as measuring labor productivity, which leads to the implementation of the work efficiently and effectively higher and lower costs The study concluded Mjmuahmn set of recommendations, including Adoption of indicators to evaluate the performance of work for both projects completed by Aladarhmahlah in Baghdad, as well as work under these indicators to determine the efficiency and effectiveness of the administration in executing projects and diagnose deviations and work on them, and the need to prepare internal reports about the activity of each project are accomplishing the measure of the volume of work، Measuring work efficiency, effectiveness index when setting speculative plan and during the actual accomplishment to achieve the proposed goals

توظيف الخوارزمية الوراثية في انشاء تصاميم القطاعات غير الكاملة المتزنة == Construction of Balanced Incomplete Blocks Design (B.I.B.D.) By Using Genetic Algorithms (G.A.)

Author name: سهام دنخا خوشابا
Supervisor name: كمال علوان خلف المشهداني
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: Some times we faced problem that either the number of treatments used in an experiment more than the number of experimental units inside the particular block or the blocks size large than the number of replicated of treatments, then we have to use incomplete blocks design (I.B.D.); in this design either the treatment appear in block or not; that means the treatment may appear or not in a block, also when the treatments appear in a pair of treatments, this design called balanced incomplete block design (B.I.B.D.). This case makes the B.I.B.D. important by using the randomization to distribute the treatments inside the blocks and create Incidence Matrix, where its elements either zero when the treatment not appears or one when the treatment appears. This kind of design is important in many fields of study especially in the agriculture and in the veterinary medicine …etc. The aims of the previous studies was to find the way for construction of B.I.B.D..Till now the studies keep going to find out the new ways or methods for construction.The aim of this study is to find out a new way for construction. A new way for construction the incident matrix by using steps for building “Genetic Algorithms”, is discussed Genetic Algorithms are theoretically and empirically proven to provide a robust search in a complex spaces.

بحث في الاسباب وراء انخفاض اسهم الشركات الزراعية العراقية المساهمة بعد عام 2003 مدخل ستراتيجي == Search In Behind The Decline In Shares of Iraqi Agricultural Joint - Stock Companies After 2003 Causes Strategic Entrance

Author name: سهام حسين سلطان
Supervisor name: لورنس يحيى صالح
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: ناقش هذا البحث في طياته اسباب هبوط اسعار اسهم الشركات الزراعية والصناعية واقتصر على عينة من الشركات الزراعية في القطاع الزراعي، وتكونت العينة من شركتين انموذجا، وتم جمع المعلومات والبيانات من خلال التقارير السنوية والنشرات الاسبوعية لسوق العراق للاوراق ا | This research has discussed the reasons of falling share prices of the agricultural and industrial joint stock companies, and this research was limited to a sample of agricultural enterprises in the agricultural sector and this sample consisted of two companies, the information and data has been collected from the annual reports and weekly bulletins of the Iraqi Stock Exchange, and Information from the sample research companies, a technique was used a descriptive analysis in the search of the causes of falling stock prices of these companies.The research pointed to the fundamental reasons that led to falling prices of agricultural and industrial joint stock companies as well as the abnormal circumstances which surrounding the agricultural and industrial sectors since the events of 2003 so far, a clear strategic plan in its goals has been used and it was a therapeutic strategy for agricultural and strategy for companies to circumvent industrial companies, and it emphasizes on the importance of the role of the government to support the industrial and agricultural sector by laws to protect Iraqi investment and the joint stock companies should concerned with the future and preparing for it.The research found many of the conclusions including raising the full support by the state from the industrial and agricultural joint stock companies which led to high production costs of the agricultural crops and industrial products, and the profits that have been gained by the joint stock companies considers a great importance from the point of view of shareholders as well as from the standpoint of Directors, therefore, it represents a key of common goal which the Directors should make efforts in order to achieve this goal and as well as the lack of commitment of accounting disclosure requirements by companies and the laws which issued by the Securities Commission.The research is ended with a set of recommendations.1 - State support to companies through the possibility of granting long - terms loans.2 - A company must distribute an annual profit target investor.3 - the obligation of companies to disclose accounting

دور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقـيق == The Role of Internal Control In Determining Methodology of Dealing With Audit Risks

Author name: سهاد صبيح فرج
Supervisor name: ثائر صبري محمود الغبان
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: استهدف البحث التعريف بدور الرقابة الداخلية في تحديد منهجية التعامل مع مخاطر التدقيق، حيث بني البحث على فرضيتين هما : 1."ان تطبيق منهجية تدقيق علمية وعملية تاخذ في الحسبان ضرورة التعامل مع مخاطر التدقيق ومواجهتها، يخفض من تهديدات تلك المخاطر لعمل | The thesis aims at defining the role of the internal control in determining the methodology of handling the audit risks. The thesis is based on two hypotheses.1. "The methodology of practical and scientific audit which takes into account the necessity of handling and facing the audit risks helps to reduce the threats of these risks to the auditor's work".2. "The auditor's sound and appropriate assessment of the attitude of the management towards the proper design and fulfillment of the policies and procedures of the internal control helps him to draw the strategies of handling the entity - related audit risks".The researcher carries out the applicatory part of the thesis by using two approaches. The first is a questionnaire distributed on a sample auditors who work in the Supreme Audit Board and private audit bureaus. The questionnaire consists of two themes the total questions of which is seventy. The results of the questionnaire are analyzed according to the following statistical methods : weighted mean, standard deviation, coefficient of variation, chi - square, and factor analysis.The second approach is a field study conducted by the researcher in an Iraqi bank in which the internal control risks are assessed by using risk assessment matrix.A number of conclusions have been arrived at the most important of which are : 1. There is a general agreement about the necessity of taking into consideration the audit risks by the auditor.2. Audit risks assessment can help the auditor to carry out a number of tasks such as determining the size and the type of the audit evidence as well as the nature, time and range of the audit, anticipating the risks is to confront during the audit process and allotting enough time for carrying out the requirements of the audit effectively.3. Understanding the internal control in respect of the effectiveness of its design and fulfillment, is useful in assessing the audit risks and determining the audit strategies.4. The assessed level of the audit risks influences the determination of the nature, type and the amount of the required audit evidence.5. The auditors are fully aware of the importance of the internal control. However, it is noteworthy that most of the concentration and emphasis is laid on the traditional approach of the internal control which is based on the primary test and carrying out the commitment tests.6. The field study which has been conducted in an Iraqi bank clearly reveals the fact that there is a possibility of assessing internal control risks by means of control risks assessment matrix.The thesis is rounded off with a number of recommendations, the most important of which are : 1. The necessity of paying more attention to audit risks before and during the fulfillment of the audit process.2. Developing the capabilities of the auditors and acquainting them with the latest trends concerning the issues of internal control.3. Adopting the methodology outlined in the thesis to handle the following audit risks : • Risk - avoidance approach.• Readiness to risk - endurance approach.• Risk reduction approach.4. using control risks matrix as a helpful tool in outlining the control policies and procedures and linking them with audit objectives.

مقارنة بعض اختبارات ملاءمة نماذج السلاسل الزمنية ذات الرتب الدنيا باستخدام المحاكاة == Comparison of Some Diagnostic Checking Tests For Time Series Models With Low Order By Using Simulation

Author name: سهاد احمد احمد
Supervisor name: احلام احمد جمعة
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان دراسة السلسلة الزمنية تتطلب دقة في وصف ملامح الظاهرة (العملية) التي تتولد منها، سواء من حيث تفسير طبيعة تلك الظاهرة وسلوكها واستخدام النتائج للتنبوء بسلوكها في المستقبل اخذين بنظرالعناية التحقق عما يمكن حدوثه عند تغيير بعض معلمات الانموذج. ويمكن استخ | Studying time series requires an accurate description for the features of phenomena (procedure) that generates time series according to its nature and behavior interpretation. After that, we can use these results for forecasting to the future taking under consideration : examine to what would happen after changing some of the model parameters, use the standard (depended) methods for testing the accuracy of the identified model which has ability for taking errors in the procedure, and provide balancing condition between model diagnosing and simplicity as well as. This research aims to use some of tests concern with diagnosing of the identified model, and make comparisons among these tests meanwhile. The researcher took some of tests, especially, the modern ones, represented by Dm test which depends on partial autocorrelation function, and which depends on autocorrelation function. We use ARMA models with lower order : [AR (1), MA (1), ARMA (1,1)] that Gaussian distribution. Furthermore, we use the tests concern with linear hypothesis diagnosing for the previous three models, represented by squaring the model errors. We use also, the modified tests in this field. In addition, we use some of nonlinear models, as "Threshold" model, and taking self - exciting threshold autoregressive (SETAR) as a special case. The analysis of time series considered time range under model stationary. Methodology of the research depends on both the theoretical part (Statistical theory usage), and the empirical part (Simulation). The structure of the research has mainly based on four chapters as follow : chapter ONE, consists an introduction, the goal of the research and the historical literature. While chapter TWO, covers the statistical methods that take part describing and modeling the time series, as well as explain the main concepts of time series such as "Stationary". We show also, the "mixed" model with lower order, crossing to examining the diagnosing through some of the standard and modern tests which depends on autocorrelation and partial autocorrelation functions of the standardized residual series that obtained from the original series of the model, by testing the randomization of the model errors and make checking for its convenience and accuracy. Furthermore, we use the modified tests : ( , , )and (Kwan & Sim) test represented by ( , , ) to determine the linear hypothesis diagnosing by compute the standardized residual series squares of the error in the previous three models that mentioned above. We use nonlinear model (SETAR) as well as. Chapter THREE, devoted for the empirical part which contains illustrations to all of what mentioned in chapter two. The researcher has designed some of experiments for purpose of comparing the (standard, modern and modified) tests through computing (P - value) for each model at (0.01) significant level at many simulated parameters, with different sample sizes, and for a number of periods of lags at each sample size, by replicating the experiment (1000) times. Finally, chapter FOUR comprises the conclusions and suggestions that the researcher had recommended

استعمال اشجار الانحدار التصنيفية والانحدار اللوجستي في تقدير انموذج تجميعي والمقارنة بينهما مع تطبيق عملي == Using Classification Regression Trees And Logistic Regression To Estimate Additive Model Comparison With Application

Author name: سهاد احمد احمد
Supervisor name: عمر عبد المحسن علي القيسي
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: تعاني بعض الظواهر من وجود حالة اضطراب في بياناتها بالاضافة الى صعوبة صياغتها وخصوصا مع وجود عدم وضوح في استجابتها، او لكثرة الاختلافات الجوهرية التي تعتري الوحدات التجريبية التي تم اخذ هذه البيانات منها. فعندما تزداد المجاميع لمجتمع ما, لا يمكن اعتبار ذل | Often suffer phenomena and there is disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. When growing groups of a population, it can't be regarded as a homogeneous population is increasing because the dispersion between the experimental units in response to that population as well as the error will also be increasingly difficult to build a model of that population.So there was a need to include an estimation method on the classification or underlying discrimination for these pilot units using discrimination or create segments for each item of these pilot units in the hope of controlling their responses and make it more in line style.Has been resorting to the use of the method of a modern and flexible classification is based on the neighborhoods between the views represented by the response variable by classification regression trees : CART. It was the use bayesian approach and the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and collect trees for explanatory variables are all together and at every stage fork on the other hand, represented the bayesian classification regression trees : BART.In view of the development in the field of computers and taking the principle of the integration of science it has been found that modern algorithms used in the field of Computer Science swarm of birds and other originally illustrated algorithm for the purposes of technology pertaining to distinguish between images or vibrational radio, etc., can be harnessed to serve the knowledge of statistics, which is based Turn on the information production and to achieve success in it. So is the use of genetic algorithm and submit a proposal by modified genetic algorithm, in addition to C4.5 and ID3 algorithms. And without losing the generality has been used as a tool of logistic analysis as important tool.It was a whole performance along with an estimate of the general additive model method of classification of all the methods mentioned in the above. Fitted model as modern and flexible overcomes curse of dimensionality that may occur most modern phenomena of the times when their data analysis.It was the use of simulated samples of different sizes (200, 400, 600) with (1000) replicates. The application was performed on patients with diabetes data for those aged (15) years and below are taken from the sample size (200) was withdrawn from the children hospital/ Al - Eskan/ Baghdad.As proof of the goodness of classification has been using the misclassification error, and as proof of the goodness of estimation has been using the root mean squares error.Was reached important conclusions through a process of differentiation among the six methods above, the superiority of the Classification and Regression Trees Algorithm (CART) is the best in terms of the results that has been reached in empirical side, when proposed Genetic Algorithm is the best in terms of the results that has been reached in applied side.

تاثير تطبيق متطلبات ادارة الجودة الشاملة في الاداء المؤسسي للشركة العامة لموانئ العراق == The Impact of The Application of The Requirements of Total Quality Management In Institutional Performance of The General Company For Ports of Iraq

Author name: محمد جاسم محمد صالح
Supervisor name: فضيلة سلمان داوود
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى التعرف على اثر تطبيق الشركة العامة للموانئ العراق لمفهوم ادارة الجودة الشاملة بالاضافة الى التعرف على طبيعة العلاقة بين عناصر (متطلبات) ادارة الجودة الشاملة ودرجتها والاداء المؤسسي للشركة.ولتحقيق هدف البحث تم تصميم استبانة لغرض البحث الميد | This research aims at recognizing the effect of applying the (TQM) Total quality Management by the general company of Iraqi ports.it, also, aims at recognizing the nature of relationship between the element's (requirements) of TQM, its degree, as well as the institutional performance of the company.To achieve the goal of the research, a questionnaire has been designed For the purpose of field research and distributed to the research sample. Where the research sample consists of managers and their assistants, bosses and their assistants, and a number of employers. The sample was chosen according to the total restriction method by which (50) questionnaires were distributed but (43) were gathered. The workable questioners were (41), that is, 90%. Only two questionnaires were rejected.The study has arrived at the fact that the general company of Iraqi ports employed, and still so, the TQM by all its elements. But the levels of application of those elements have varied in the earlies stages with the existence of some obstacles that disturb the application of the elements of TQM. keeping in mind purpose of performance. The study has, also ,shown the requirements of TQM do not differ in their effect on improving the institutional performance.Last the study recommends that it is necessary to enhance the lend of knowledge of all employers to be a were of applying the TQM and remove all the obstacles that exist in moving from the traditional management to the TQM

دور ممارسات ادارة الموارد البشرية في المهارات الادراكية : بحث استطلاعي لاراء عينة من العاملين في وزارة العلوم والتكنلوجيا == The Role of Human Resource Management Practices In Cognitive Skills

Author name: سناريا عبد الله محمود
Supervisor name: غني دحام تناي الزبيدي
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: لغرض من هذا البحث تسليط الضوء على دور ممارسات ادارة الموارد البشرية والمهارات الادراكية , وكان مجتمع البحث من الادارة العليا والادارة الوسطى (المدراء العامون ومدراء الاقسام ومدراء الشعب), وطبق البحث على عينة مكونة من 78 فردا من العاملين في ديوان وزارة ال | The purpose of this research shed light on the role of human resource management practices and cognitive skills , and the research community of top management and middle management ( general managers and directors of departments and heads of the people ) , and applied research on a sample of 78 members of staff in the Office of the Ministry of Science and Technology and the legal department and administrative , and was a research variables are human resource management practices dimensions ( selection , training and development and performance assessment ) and cognitive skills dimensions ( listening and communication , labor and motor and behavioral skills and social ) , and was relying on the resolution as an essential tool for the collection of data and information has been to rely on statistical methods , including ( correlation coefficient , the arithmetic mean , regression coefficient , the standard deviation ) in order to test the standards and determine the level of availability of the dimensions of the research variables in the light of the answers to the sample and determine the relative importance , and also adopted the ( correlation matrix , and multiple regression analysis ) to test the validity of the existence of liaison relationships and the impact of the research variables.Among the important conclusions , experts and officials of the ministry of human resources in the surveyed have a moderate level of ability and knowledge of the work the ministry in which they work. In other words, they do not have knowledge of the entire business model ministry or organizational structure or strategy by the ministry and the consequent knowledge and perhaps this deficiency in the ability level of knowledge of the business due to the limited role which give companies the surveyed experts and officials, human resources, which may be limited in most of its aspects on operational issues.And included the most important recommendations is definitely on the managers in the ministry researched to benefit from staff with experience , skill and knowledge accumulated who are within the age groups advanced, taking their opinions and suggestions in decision - making and the development of plans , and this does not mean the exclusion of employees who are within the age groups less because of the efficiencies and also to avoid the collapse of the character of confidence and loyalty and a sense of belonging to the ministry , it must also listen to such groups.

تصميم نظام تقويم الاداء الاستراتيجي للجامعات باعتماد تقنية بطاقة الدرجات المتوازنة : دراسة تطبيقية في جامعة بغداد

Author name: سناء عبد الرحيم سعيد
Supervisor name: سعد علي حمود عباس العنزي
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
Key words:
  • الاداء الاستراتيجي، مقاييس الاداء
  • ادارة الاداء الاستراتيجي
  • مقاييس الاداء الاستراتيجي
  • تقويم الاداء الاستراتيجي
  • بطاقة الدرجات المتوازنة
  • عوامل النجاح الحاسمة
  • مؤشرات الاداء الرئيسة، النتائج
  • جودة العملية التعليمية
  • جودة الخدمات الساندة
  • التعلم
First pages:
Abstract: يهدف هذا البحـث الى تصميم ومكننة نظام متطـور لتقويـم الاداء الاستراتيجـي للجامعات العـراقيــة، باعتماد تقنية جديدة هي " بطاقة الدرجات المتوازنة " من خلال دراسة وتشخيص معالـم النظام القائم حاليا، وتحديد نقاط قوته وضعفه، فضلا عن تصميم ومكننة نظام معلومات | This research aims to design and mechanize a developed system for evaluating the strategic performance of Iraqi universities depending on a new technology named " The Balanced Scorecard ". We study and diagnose the present system and determine its strengths and weaknesses, in addition to that we design and mechanize information system capable of providing data of the desired features, through it, we can achieve the evaluation process in term of the proposed system. The research has depended on two styles : case study and empirical study to reach the desired results, and it didn’t only study what is in hand, diagnose the weaknesses in present system, and treat them by the proposed system, but further it applied the proposed system on a sample of Iraqi universities, university of Baghdad; and various interviews were made with the managers responsible for performance evaluation in the Scientific Supervision & Evaluation Apparatus / Performance Evaluation department in Ministry of Higher Education & Scientific Research, other interviews were made with the instructors in various colleges continuously, and there were field visits the researcher made to the Ministry & Baghdad university and some colleges to know work details and to get the data. of the field study, it was clear that the Education Ministry was in need for a comprehensive system for evaluating its universities & colleges performance as the present system suffers weaknesses representing in : some of its indicators were unsuitable because they couldn’t reflect the universities performance accurately, there were a shortage in determining the system weights and failure in determining the critical success factors that contribute in distinguishing the universities, and the system lacked the descriptive indicators that make university costumers take part in evaluation process, Moreover, the system lacked financial indicators that measure financial performance efficiency and the benefit of its output was limited. The research came out with several theoretical and applied conclusions, the most important of them were : 1. The strategic performance measurements measure the strategic plans performance by concentrating on key activities which accomplish strategic objectives that require various measurement tools, financial & unfinancial. The performance measurements on the basis of balanced score card technology present a whole picture about result and reason connections that lead the businesses toward maintaining strategic objectives.2. The technology of balanced scorecard is considered more objective because of its scientific methodology in determining the relative importance of strategic performance dimensions and it’s key performance aspects.3. The university performance evaluation is an accurate examination for the reality, it shows where the university is doing well, why? And where it fails, and how it can treat this failure?. The dependence on balanced scorecard technology in evaluating university performance gives a chance for forming an organized series of measurement which interpret the message of creating knowledge and participation, and benefit of it in cohesive general dynamic framework.4. The proposed system presents a description of the university in details, the positive and negative aspects through the accurate analysis and schedules, and also presents an approach for the whole measurement of the universities performance as all the dimensions are measured totally; and an approach for the partial measurement.5. The system automation on computer enables us of using various windows characterized of a distinguished capability of linking more than one database or taking the database contents and showing them on the screen directly, for the purpose of adding or deleting some data, and this facilities the process of inserting data, and eliminate the probability of error in data insertion. The research concludes with suggesting an automated system to evaluate the universities performance besides several recommendations are made, the most important were : - 1. Using the proposed system to evaluate the universities performance as it involves various financial & unfinancial measurements that present a clear and objective picture about university performance outcomes.2. Providing the necessary requirements for the successful application of the proposed system including the comprehension of all measurements, supporting the top management, providing the required human resources, equipments, and training the people responsible for performing this process.3. Supplying the university with the evaluation outcomes by depending on " Evaluating Publicity " 4. The importance of existing an objection system against evaluation results as an attempt to turn the system from the formal state to objective state.5. Setting an incentive system linked with the proposed evaluation system.

الاتصالات التسويقية ودورها في تعزيز مكانة المصرف في ذهنية الزبون : دراسة استطلاعية في عينة من المصارف الحكومية والاهلية العراقية == Marketing Communications And Their Role In Enhancing Bank Position In The Customer’s Mind

Author name: سناء حسن حلو العبودي
Supervisor name: عباس علي ظاهر العامري
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: تناولت الدراسة الاتصالات التسويقية ودورها في تعزيز مكانة المصرف في ذهنية الزبون، اذ يتركز اهتمام هذه الدراسة على شريحة من المستويات الادارية في المصارف المبحوثة، وهم المديرون الاداريون.وتمثلت مشكلة البحث في محاولة دراسة وتحليل مستوى اسهام الاتصالات التس | This study deals with marketing communications and their role in enhancing bank position in the customer’s mind. It concentrates on one section of management levels in the studied banks, which is that of administrative managers. The objective of the research is to attempt to study and analyses the contribution level of the marketing communications in terms of their consolidation for the bank position in the customer’s mind, and to specify the actual and vital role played by such communications and their position within the mind. The study aims at achieving a number of cognitive and applicable goals depending on three major hypotheses and other minor ones. I made use of a questionnaire in collecting the data and information relating to the study, which was distributed to a sample of 70 department managers and heads of sections in 4 governmental and private banks. In order to process the data, I resorted to many statistical methods. Such as the arithmetic mean, the standard deviation, the coefficient link, the slope, and the mann - whiteny test.These statistical methods have shown a number of results the most obvious of which may be the presence of a moral link between the marketing communications and the mind position, and a presence of a moral impact played by such communications in the mind position, on the governmental bank level, on the private banks level, there has been a link and impact of one of the dimensions of marketing communication in relation with the goals, It has also become clear that there has been no difference In the opinions and points of view of the sample between the governmental and private banks concerning the dimensions of marketing communications and those of the mind position. As to the discussion of the results, the practical study has put emphasis on the attention required for both the marketing communication dimensions and those of the mind position in order to realize the desired mind position.

استراتيجية اصلاح وتطوير ادارة الموارد البشرية في القطاع الصحي العام : دراسة حالة في عينة من مستشفيات دائرة صحة بغداد - الرصافة

Author name: سميرة ياقو قازو البوتاني
Supervisor name: غانم رزوقي انيس العزاوي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: هــدفـت الـدراسة الى اختبار مدى العلاقة بين الاستراتيجية الشاملـة للـمـوارد الـبشـريـة عـبـر مكوناتها ( استقطاب واختيار الموارد البشرية، تطوير معارف ومهارات الموارد البشرية، الاحتفاظ بهم مـن خلال التدريب السليم وتقويـم الـتقـدم وتحسين الاداء ) واثـرها ف | This study aimed to examine the relation between general strategy of human resources by it's ingredients which they are ( select and recruitment human resources with improvement their skills and knowledge ) guarding them by a good training for performance improvement and their effect in repairing human resources management. The study has been done in the center of infections diseases researches and studies and alwyia pediatric hospital. The researcher selected a sample consist of ( 71 ) individuals differs between them by their managerial level. Because part of them represent height management level other part represent middle management level and low level management. All of them work in HRM departments in previous organization. She built a hypothesis which is ( there is a relation between the practitional and developmental programs for the employees and the level of their performance ) which affect on the improvement of human resources. She used taste lists for estimation which by analysis the result's number and their percentages via ( spss ) program. representing them in cumulative frequency. Moreover several conclusions which are the weakness and little care in most part of HR strategy ( data base , electronic management , training improvement ways , wages counting , improper scientific and practitional preparing of HR. Also most of employees have low or middle scientific degree like a secondary school or diploma. The most important recommendations are the importance of encourage the managers to change tie base line of HR and select the best specialties and skills. Walking with continuous changes in the world , by using new technologies , up dated developmental programs for preparing HR in proper way. In order to invest it in ideal way reaching to success in best performance

تحليل تجربة معالجة مشكلة السكن في مدينة بغداد خلال المدة من 1980 - 1994 == Analysis The Experience Treatment of Houses Problem In Baghdad City During 1980 - 1994

Author name: سمير عبد الجبار عبد المجيد
Supervisor name: وليد عبد المنعم عباس الدركزلي
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: Today more than billion people of the world population are living below poverty line , and billion people now lack adequate shelter and service , and most of them will live in third world cities which are surrounded by bells of cancer areas as a result of poverty , and if the current rapid urbanization process the rapid growth of population and the economic trends continue at the present rate. The united nation reports refers that , around a quarter of the world population will live in sheltering condition with almost no service , then the reports refers that shelter of the urban poor become a great threat to the social and political stability of third world countries and to the world as a whole.In Iraq , at exactly Baghdad society, it suffer succession problem reach for fifty years , it is a shortage of housing stock in the town. This study gives insight into informal this succession problem and the causes of evolutionary by time and how governments appendage in Iraq housing policies since 1958 treat the problem , and this study provides an excellent basis for importance of using light weight concrete is emphasized which one of the alternative for traditional building materials as bricks which has many specifications , saving in cost and labor , and reduction in time of construction , and solve of environment cases , such as an understanding from researcher is well qualified to put them into the necessary economic, political, environmental, and social literature on housing. The research concludes to clear the best implementation housing strategy to provide housing and activate the housing production to solve the housing problem in Baghdad City. The research concludes discuss various strategies to solve housing problem in Baghdad city such as , treatment inner migration and prices support strategies that government do it to solve problem.

دور مبادئ عمل الاداء العالي وتطوير تقييم اداء العاملين في ممارسات منظومة عمل الاداء العالي : بحث تحليلي في عينة من مكاتب المفتشين العامين == The Role of High Performance Principles And Developing Employees Performance Appraisal With High Performance Work System Practices : Analytical Resarch In A Sample of General Inspectors Offices / Iraq

Author name: سمر عادل حسين سليم الدليمي
Supervisor name: سعد علي حمود عباس العنزي
General topic: Administration and Economics
Specific topic: Control and Inspection
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: This research aim to determine the role of effect of developing employee's performance appraisal dimensions with high performance work system in General inspector's offices. The searcher has been touched the need of these offices to have the means to use the outcomes of developing employees performance appraisal dimensions for activating and using the practices of high performance work system to develop the means and the level of performance appraisal process, Although to stand on the role that the process of developing employee performance appraisal dimension practices in high performance work system in this important offices which it is assigned for inspection and censorship in the whole ministries of Iraqi government. The main goal of this research is to make theoretical frame for the thoughts and principle knowledge for high performance work system in light of the effect of developing employee performance appraisal dimension and analyzing the effect of high performance work system variable. The value and the originality of this research comes from its new variables which have been discussed in it and they are ( the effect of developing employee performance appraisal dimensions and the practices of high performance work system), as well as looking for adopting studies of other advanced countries by developing ,adjust it to fit our research society which can support knowledge development in human resource field ,this can be achieved by the theoretical thought and the previous studies which has a relationship with the research subject, we built an assuming plan to clarify the relationship between the research variable : developing employee performance appraisal dimension ( Goals, Reality, Option, Way forward) , the second variable is the principle of high performance work system through its dimensions (Shared Information, Knowledge Development, linking performance with reward, Egalitarianism) , as well as the practices of high performance work system dimensions( Selective Staffing, Comprehensive Training, Internal Career Opportunities, Employees participation) The research data were collected from (6) General inspectors offices to be a measure tool of questionnaire in accordance with prepared and adapted standards. The procedures for the sample distribution were done on (163) forms for the managers, engineers, counter, lawyers, and many others who work in these offices. By using the statistical techniques such as factor analysis, descriptive statistical analysis, structural equation modeling (SEM), and hierarchical linear modeling (HLM), and testing of (Baron and Kenny) & (Sobel), and analyzed by statistical programs such (LISREL 8.54), (SPSS V.11.5), (HLM7), the study results indicate that the high performance work systems have a positive impact on The research result indicate that that the effect of developing employees performance appraisal dimensions and the right application of the principle of high performance work system , both have appositive effect on the high performance work systems and this is what supports the statistical formulation of the study assumptions, that the adopting high performance work practices in the advanced countries as well as in the poor countries is not so different if there is the possibility , means , ability, and specialized people in organizational behavior and human resource management managers should aware of the research sample which show the interest of high performance work systemsThe research recommends that it is very important to take and adopt the suggested research example because of its necessity in positive application ,reaching to built and develop a high performance work system , which our inspector directorates in Iraq need it in the present time

الاثر الاستراتيجي للتوزيع في ولاء الزبون : راسة تحليلية مقارنة لعينة من الصحف العراقية اليومية == The Strategic Impact of The Distribution In Customer Loyalty

Author name: سماء علي عبد الحسین الزبیدي
Supervisor name: سعدون حمود جثير الربيعاوي
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: The study deal with two main variables : - the strategic role of distribution,and the customer loyalty. the researcher has chosen samples of Iraqi newspapers like ( AL Sabah, AL Mada, AL Bayna aljdeida newspaper) , because this product depends greatly on the consumption of customers so as to achieve the success.After studying the dimensions of these variables ( cost, flixibilty & deliver time ) which concerns the distribution, and for these dimensions ( marketing relationship, customer perception , customer experience , brand , & product quality) which relate to the customer loyalty. the problem has been identified in a number of remarks concerning the extent of awareness that the administration of the newspaper have about the importance of distribution and the delivery time of customer loyalty for achieving thissuccess in continuation of the paper, the target of the administration must be on the techniques of the distribution and the reality of these newspapers, clearing their role in achieving the customer loyalty by butting two main hypotheses : the first was (the relationship between the strategic role of distribution and forming customer loyalty). The second was ( the impact of relationship between the strategic role of distribution in constracting the customer loyalty). and by using statistical methods to analyze the data obtained by a questionnaire prepared for this purpose Percentages, frequencies, mean, standard deviation, coefficient of variation,correlation coefficient, and coefficient of simple linear regression and through interviews conducted by the researcher concludedthat the time of delivery is the dimension of the most influential in building customer loyalty, in spite of the awareness of management, there is reluctance to adjust the times of delivery of newspapers, in addition to the weakness in the mechanics of forming customer loyalty and maintain its Accordingly, the researcher has some recommendations for improving the experience of the departments in distributing of their products on their own, if they don’t , they should establish strict conditions in the selection of distributers and comply them with delivery times and impose a fine on those who do not adhere to those times and allow participation of citizens in newspapers and harness team to deliver newspaper in time at address. This will increase the number of customers and the base of newspaper subscriptions by paying a monthly distribution of the offices of newspaper vendors, or by geographical areas.

دراسة احصائية لوفيات الاطفال الرضع لمحافظة نينوى للفترة 1987 - 2004

Author name: سما سعدي علي الهاشمي
Supervisor name: عبد الحسين زيني
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: يعد الاحصاء السكاني ( الديموغرافي ) من العلوم المهمة في الوقت الحاضر، فهو الدراسة الاحصائية للسكان وخصائصهم وفعالياتهم وتغييراتهم من حيث التكاثر والوفاة والانتقال والعوامل التي تؤثر فيها والنتائج التي تنشا عنها. من اهم التغيرات التي تحدث على السكان ه

اثر المناخ الاخلاقي في نوعية حياة العمل والرضا الوظيفي في عينة من المستشفيات العراقية == The Affect of Ethical Climate On Quality of Working Life And Job Satisfaction In A samp;e of Iraqi Hospital

Author name: سما سعد خير الله حسين الفضل
Supervisor name: سعد علي حمود عباس العنزي
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:

الارتباط القويم والشبكات العصبية الاصطناعية : دراسة تطبيقية == Canonical Correlation And Artificial Neural Network (Application Study)

Author name: سليمة حمادي جاسم
Supervisor name: رفعت لازم مشعل الخميسي | عدنان شهاب حمد
General topic: Administration and Economics
Specific topic: Operations Research
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يعتبر الراتبا ط القويم طريقة عامة في دراسة العلاقات بين مجموعتين كم المتغيرات ويتميز عن الارتباط البسيط في كونة يقيس العديد من العلاقات البسيط في الوقت نفسة وعن الارتباط المتعدد في كونة يقيس قوة العلاقات بين مجموعة من المتغيرات التوضيحية ومجموعة من المتغي | I used the model of canonical correlation analysis, and artificial neural network model.In the practical part, it has been chose the student performance in the four years, and because of modernity of the experiment of evening schools, and comparing it with morning schools for the works administration and accounting departments in Administration and Economics College / University of Baghdad in order to know the performance of the student through the four years and the possibility to reduce waist in educational system, whether in training powers and other requirements to reach a top valuable scientific level with a less possible expenditures, and assuming their performance using the model of canonical correlation analysis and artificial neural network model to reach and compare the results in the two models to get a best model.

تحليل مخاطر المشروعات على وفق نظام ادارة المشاريع الاحترافية : دراسة حالة في شركة المنصور العامة للمقاولات الانشائية == Risk Analysis of Projects Accordance With The Professional Project Management System : Acase - Study Mansour Construction Contracting Company

Author name: سلوى صالح علي
Supervisor name: نغم حسين نعمة
General topic: Administration and Economics
Specific topic: Performance Evaluation
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تتميز مشاريع التشييد بخصوصيتها وكثرة العوامل المؤثرة فيها البحث الى ادارة مخاطر المشروعات وفق العمليات المتعلقة بتخطيط المخاطر والتعرف عليها وتحليلها ومواجهتها والسيطرة عليها وتتمثل اهداف ادارة المخاطر في المشروع في زيادة احتمالية وتاثير الاحداث الايجابية | Characterized by construction projects conservatively and the many factors affecting it, making it vulnerable to the uncertainties and risks that may affect the goals Almttmlh (cost, time, scope, quality). The identified research problem that working in the field of project management companies lacking to provide the necessary requirements for risk management and the application of project management professional methodology of construction projects and of each of (the availability of indicators and criteria for risk analysis and methods and methods of analysis form, and to identify whether there is a descriptive indicators or the amount indicate a risk in the project and whether the project is available or quantitative indicators and descriptive to measure and identify those risks and how responsive project management (sample) to those risks.And research aimed at ERM in accordance with the processes related to the planning of risk and identification and analysis and response and control by increasing the probability and impact of positive events and minimize the likelihood and impact of negative events in the project processes of risk management in accordance with the project management professional the PMP system (Project Management Professional) include identifying priority the specific risks and implications of the goals of the project in the case of those risks occurring and to provide appropriate risk planned responses depending on the importance of risk so that they are economically and realistic cost and in the context of the project and agreed upon by all participants in the project parties and submit periodic reports to the project manager on the effectiveness of the plan, or any effects unexpected or processing required to respond to the risk of a Mnasp.az been applied to research on a sample of five implementing projects by the General Mansour Construction Contracting company, a (Faculty of law, Faculty of floating Islamist, genetic Engineering Institute, Baghdad governorate building, the project hit the residential complex) and points Miscellaneous (University of Baghdad, the provincial council, the public Authority for Housing) has been using the style of a personal interview with the heads of departments in the Al - Mansour and project managers research sample and the Working Group with them as well as the use of the checklist to identify the degree and level of risks in the projects implemented by the company's projects and analysis of descriptive and quantitative where the use of tools (probability and impact of risk analysis scheme Ai_kaoa Sbb - effect, analysis of probability and impact, risk matrix (probability and impact), decision tree analysis) and research found to the high amount of risk in the projects implemented by the company and the reason for this is the lack of hand specialized project Management risks and a lack of risk management plans as a result of lack of awareness by management and personnel effects and the importance of planning and risk analysis on the success of the projects, in terms of availability of qualified human resources required for their application, techniques and thereby to reduce a large proportion of the risks and to provide the appropriate response for the remaining risk

دراسة عن الاسباب في عزوف الاطباء الاختصاصيين عن العمل في العيادات الطبية الشعبية واثره في جودة الخدمة الصحية المقدمة للمرضى == Astudy On The Reasons For The Reluctance of Doctors To Work In The Popular Medical Clinics And Its Impact On Thequality of Health Service

Author name: سلمى كاظم هادي
Supervisor name: سعدون حمود جثير الربيعاوي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: سعى هذاالبحث الى تحديد الاسباب في عزوف الاطباء الاختصاص عن العمل في العيادات الطبية الشعبية ومدى علاقته واثره في جودة الخدمة الصحية المقدمة فيها , ولغرض الوقوف على هذه الاسباب تم الاعتماد على دراسة ( (Walton 1975 بابعادها السبعة لغرض تحليل نوعية حياة عمل | This study sought to determine the reasons for the reluctance of doctors to work in the popular medicals clinic and its relationship and its impact on the quality of health service provided, and for the purpose of identifying these causes we have been relying on the analysis of the quality of work life of employees in the PMC for doctors, problem of the study included a numberof question ,The most prominent questions of this study : is there a correlation or impact between the reasons for the reluctance of doctors to work in the P.M.C. and the quality of health service? For the purpose of the achievement of the objectives of the message we default scheme determines the nature of the relationship between the independent variable design of the reasons for the reluctance of doctors to work, and adopted variable the quality of health service. The origin of the seven hypotheses show the correlation between the variables of the study, (12) of the popular medical clinics in the karkh district the city of Baghdad were selected society to conduct the study and test the premise as study sample consisted of (50 ) doctors working in clinics surveyed the adoption of the questionnaire form for this purpose, as well as personal interviews to support the accuracy of the data and used a range of statistical methods in data and extracting results analysis depending on software(spss19). The study found a number of conclusions, the most important one : 1 - To determin the reasonse for the reluctance of doctors to work in the popular clinics through the analysis of the quality of work life sheds light on a lot of aspects that overlooked by managers in how to maintain the mission of the various scientific disciplines and qualifications of medical staffs, causing reluctance to work and therefore a decline in the level of medical services provided.. 2 - Simpile regressions results showed the impact of relaitions with moral connotations to the variables of the reasons for the reluctance of doctors to work on the quality of service variables chin, means acceptance models and health research hypotheses.The study concluded with a number of recommendations including : 1. The need to work to amend the health sector laws, the most important the separation of the public sector for the private because of its great significance in promoting the career of belonging by identifying affiliation, as well as modifying the medical gradient law allowing doctors to specialists working for a certain period in the popular medical clinics.2. reconsider wage systems and incentives for workers in the popular medical clinics to doctors by studying the possibility of allocating a lump sum per physician per month in addition to the prescribed percentage of its auditors tickets, as well as the distribution of profits realized by the Department of clinics to serve the development and improvement of doctors' salaries employees.

تاثير روحانية المنظمة في جودة الخدمات الصحية من خلال الاتجاهات الايجابية للعاملين : بحث مقارن لاراء عينة من الاطباء والممرضين في مستشفيات مدينة الصدر في بغداد == Spirituality Organization Effect In The Quality of Health Services Through Positive Attitudes For Workers Search Comparative To The Opinions of A Sample of Doctors And Nurses In The Hospitals of Sadr City In Baghdad

Author name: سلمى حتيتة رحيمة
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: يهدف هذا البحث الى تسليط الضوء على علاقة الارتباط والتاثير بين متغير روحانية المنظمة ومتغير جودة الخدمات الصحية في مستشفيات مدينة الصدر في بغداد، ومن خلال الدور الوسيط لمتغير اتجاهات العاملين الايجابية، وسعيا لتحقيق ذلك، فقد اعتمدت الباحثة على عدد من ال | This research aims to shed light on the impact of the correlation between organization spirituality and variable quality of health services for a sample variant of hospitals, in Sadr City in Baghdad, and through the intermediary role of the variable positive workers attitudes, and in order to achieve this, the researcher has adopted a number of research approaches sober, represented a the basis of the first a descriptive analytical method comparative analysis of the questionnaire and to test relations research and its variables, and the second is a quantitative comparative method based on quantitative data and the adoption of quantitative measures and compare the results between the surveyed hospitals, has launched search of a problem is expressed in a number of intellectual and practical questions, aimed at the intellectual and philosophical diagnosis Search for variables, and then diagnose the level of significance, impact and potential application within the health sector. Included a sample macro collectively (442), including 106 doctors and 222 nurses, formed as a whole (328) factor of the doctors and nurses of the hospitals surveyed, patients are asleep, (114) patients in (4) of hospitals in Sadr City, while represented the main tool to search Questionnaire, As well as interviews, a number of questions were designed based on a number of international standards discreet private variables search after it was adapted to the Iraqi environment requirements, and have been analyzing the data and test hypotheses using a number of appropriate statistical tools such as the arithmetic mean Weighted & standard deviation to measure variables in the hospital level &The Pearson correlation coefficients to test the relationships between variables and the Simple test the effect regression equation.In the final analysis, the results showed, the validity of the hypothesis the main for research, as it increases the influence of the spirituality of the organization in the quality of health services through the positive dimensions of workers for each of the doctors and nurses attitudes.and depending upon formulated a number of conclusions which it is based researcher in the development of a number of recommendations for hospitals surveyed by employing a proposed program, and concluded with a number of research proposals for future studies later.

تقويم عوامل النجاح الحرجة في اعمال التنفيذ المباشر لمشاريع امانة بغداد : دراسة حالة دائرتي المشاريع والمجاري للفترة من 2006 ولغاية 2011

Author name: سلمان دعير خشن السراي
Supervisor name: صبيحة قاسم هاشم الموسوي
General topic: Administration and Economics
Specific topic: Control and Inspection
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: انطلق هذا البحث في محاولة للوصول الى عوامل النجاح الحرجة وتقويمها والتي تسهم في اعمال التنفيذ المباشر لمشاريع امانة بغداد اذ كانت مشكلة البحث تتعلق في تحديد العوامل الاكثر اهمية في تكوين الاساس الذي يمكن الانطلاق منه في التركيز على تنفيذ الاعمال بهذا الاس | Began this research in an attempt to reach the critical success factors and evaluating and contributing to the work of the direct implementation of projects, the Municipality of Baghdad as she was a research problem relates to identify the most important factors in the formation of the foundation , which can launch him to focus on the implementation of the project in this way , has sought the researcher to achieve a set of goals , including identifying success factors as variables are important in the planning and execution of the works and the building as part of a knowledge respect to these variables and link them to the ground as part of a research and descriptive analysis , thus enhancing the operational capacity and the future vision of the nature of the implementation of projects and direct as that supports message Municipality of Baghdad , as well as positive results that accompany the implementation , such as the speed of delivery and reduce costs , and reduce dependence on the style of tenders , improve performance , and the development of efficient and effective workers in the Municipality of Baghdad , has emerged the importance of research to the secretariat of Baghdad from a major role in the delivery of public services and essential to a wide range of citizens in the city Baghdad and the scarcity of research in such a method.Was reached at the end of the search to a set of conclusions, including that the success of the direct implementation leads to the development of business in the projects that can be implemented in the future, the researcher reached the conclusion that there is no flexibility in the identification of activities characterized by the inactivity in some of the projects for the purpose of maneuver in equipment and mechanisms to other sites for its optimal exploitation.The left Find some of the recommendations it deems researcher occasion such as the need to reconsider the size of the business carried out in a manner DEX compared with the size of the business carried out in ways that contracting for the purpose of developing a plan based on increasing the size of that business, and increase the support and motivation and to authorize more powers for staff in implementation projects direct.Was reached at the end of the search to a set of conclusions, including that the success of the direct implementation leads to the development of business in the projects that can be implemented in the future, the researcher reached the conclusion that there is no flexibility in the identification of activities characterized by the inactivity in some of the projects for the purpose of maneuver in equipment and mechanisms to other sites for its optimal exploitation

تصميم نموذج لتطوير نظام المعلومات المحاسبية لدعم قرارات ادارة العمليات : حالة دراسية == Designing Model To Developed An Ais To Support Operation Management Decisions (Case Study)

Author name: سلمان حسين عبد الله الطيار
Supervisor name: ابراهيم محمد علي طاهر الجزراوي
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: The objective of this thesis is to obtain knowledge about the incorporation of ex ante accounting information to support operations management decisions in information systems. We focus on short - term and medium - term operations management decisions. Prior research and literature review show that present information systems lack the ability to generate ex ante accounting information for operations management decisions. We have identified three reasons why present information systems lack this functionality : 1. Accounting theories for decision support are difficult to implement in information systems.2. There are discussions in the accounting literature about which accountingInformation to use for decision support.3. Present data structures are inappropriate.The first problem area relates to the difficulties encountered when trying to translate the concepts of the accounting technique to support operations management decisions (the relevant cost technique) to information systems. The relevant costs of a decision alternative consist of the incremental costs and the opportunity costs. The incremental costs are those that differ between alternatives. Opportunity costs are the benefits foregone as a result of choosing one course of action rather than another. The definitions of the components of the relevant costs imply that these costs are situational dependent. The knowledge how to determine the relevant costs can be applied by humans. However, in the literature this knowledge is not formalized in such a way that this knowledge can be implemented in information systems.The second problem area relates to the conceptual discussion in accounting literature to the accounting information to use for decision support. Short - term accounting information (incremental cost plus known opportunity costs) sometimes directs companies to decision alternatives that are in contradiction to the directions companies would choose based on longer - term accounting information. Imagine, for example, that the full costs of making a component are above the purchase price of the same component, suggesting that in the long run the component could better be purchased outside. However, short - term relevant costs could very well be below the purchase price, because many costs are unavoidable in the short - run. How can organization ever achieve the objectives in the long run, whenShort - term information points in another direction? This confusion usually leads. To discussions in the literature about what type of accounting information to use for short - term decision - making (full cost or incremental costs).The final problem area relates to the registration methods of accounting data in most of the present information systems. The most common technique (double entry bookkeeping) blocks the use of accounting data for operations management decision support, since this technique does not incorporate ex ante accounting data. Therefore, we need other data models to serve our purpose. However, one of the main pitfalls in the design of accounting data models is that the data models limit itself too one application domain only (and therefore exclude others). Therefore, it is important to have a close junction with existing data models in order to obtain a larger application domain for the data. Literature provides two alternative models : the REA model and the ‘Grundrechnung’. These models claim to store accounting data objectively, meaning that they do not exclude any accounting application domain. However, the models relate to ex post functionality only, and not to the ex ante area meant in this thesis. Since we want to avoid the main pitfall in the design of accounting data models, the research effort should be aimed at the extension of the models in the literature. Based on the problems described above, we have formulated the following research questions : 1. What are the formal procedures to describe cost behavior in such a way that an information system can determine incremental costs and opportunity costs for a given decision - alternative?2. Which accounting technique can be used in information systems for theevaluations of operations management decisions in order to bring short - term Decisions in congruence with long - term policy?3. What are the implications of the accounting technique for the known accounting data models?The research objective has been pursued by the development of an information system design that is able to supply relevant ex ante accounting information for operations management decisions. The methodology of developing the information system design consists of three phases. In the first phase the stakeholders of the information system are involved to retrieve the requirements for such as system. In the second phase the requirements are used to build the architecture design. In the final phase a rationale is given which demonstrates that the architecture design, if implemented would satisfy the requirements of the stakeholders. In the methodology four groups of stakeholders are discerned : 1) the user, 2) the customer, 3), the architect and the software developer, and 4) the maintainer of the system. In this thesis, customer has not been involved as a stakeholder in this project. The reason for this is that the information system design is mainly in a conceptual phase. This makes it very premature to involve the customer as a stakeholder. The requirements have been based on the analyses how and which ex ante accounting information can be used for five operations management decisions. These decision are : 1) ‘setting the Master Production Schedule’, 2) ‘order acceptance’, 3) ‘determining lot sizes’, 4) ‘capacity expansion’, and 5) ‘determining safety stock levels’. Based on these decisions, in total five requirements have been defined for the system. These requirements, which are explained next are named 1) objectivity of accounting data, 2) resource consumption, 3) resource transition, 4) cash transition, and 5) contextual information. These requirements are fulfilled by the information system design. The information system design consists of two parts. The first part is the generic accounting technique to support operations management decisions. This technique is called the Hierarchical Cash Flow Model (HCFM). The HCFM consists of a set of procedures that is aimed at retrieving the effect of a decision - alternative based on objective parameters. The HCFM does not calculate with intermediate cost values regarding the use of resources. The HCFM only values the transactions with (external) customers and suppliers. The model gives answer to the first and second research question, described above. The HCFM makes a strict separation between the analyses of the effects on the resources flow and the analyses of the effect on the cash flow. The resource flow is analyzed by means of the concepts resource consumption and resource transition. Resource consumption refers to the usage of resources; resource transition refers to the purchase and sales transactions between the organization and its markets. Cash flows are retrieved by converting resource transition into cash transition. This possibility is created by making use of the contract concept. The contract concept enables the HCFM to model variability and avoidability of cash flows. We have introduced the operations management concept of hierarchical planning into our accounting model. Therefore, the HCFM extends the cash flow models known from accounting literature with this hierarchical concept. The result of this introduction is twofold. Firstly, the hierarchical concept enables the operational use of the opportunity cost concept in information systems. A higher hierarchical plan is used for a particular decision - alternative to determine the benefit forgone in this plan when executing the decision - alternative. Secondly, at the same time, the hierarchical concept is used to provide accounting information for shorter - term decisions that is in congruence with longer - term policy. The opportunity costs of the plan serve as a financial target for shorter - term decisions. In this way shorter - term decisions can be made in congruence with longer term policy, but at the discretion of the decision - maker. The hierarchical concept implements the requirement of contextual information.The second part of the information system design is the object model. The object model incorporates the data and procedures needed by the HCFM. The object model extends prior research effort into accounting data models, which has resulted in the Resource – Event – Agent (REA) model and the ‘Grundrechnung’. The object model is based oncontracts, activities, resources, and reservations. Accounting information is only related to contracts. This implies that we do not allocate or apportion accounting data, and therefore, fulfill the requirement of objectivity of accounting data. We have chosen to extend these prior models to avoid the main pitfall in the development of information systems for the accounting application domain. As mentioned above, this pitfall is a narrow focus on just one application domain, which causes the exclusion of other domains. By extending the prior models, the application domain of these models in maintained, which automatically leads to a multiple purpose focus of the accounting data. The HCFM is applied for two operations management decisions ‘setting the Master Production Schedule (MPS)’ and ‘order acceptance’ in an information system setting. We use this elaboration as a rationale to illustrate that the information system design is able to fulfill the stakeholders’ needs. However, the implementation of the HCFM is not straightforward. Modelling choices when implementing the decisions ‘setting the MPS’ and ‘order acceptance’ on non - financial grounds in present ERP systems lead to complexities when implementing the HCFM. We give solutions for these complexities, and then show that the HCFM is able to retrieve the accounting information needed to support these two decisions.

فاعلية السياسة النقدية في ظل تحرير اسعار الفائدة : نماذج لدول مختارة للفترة 1990 - 2008 == Effectiveness of Monetary Policy Within The Context of Liberalization of Interest Rates : Chosen States Protoypes - For The Period 1990 - 2008

Author name: سلام هامل بريغش الجوراني
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: تشغل اسعار الفائدة دورا كبيرا في النشاط الاقتصادي حيث تعتبر من اهم المؤشرات التي تستخدم في تحليل حركة الاقتصاد الكلي بحيث تستخدم كاداة لتحقيق التاثير في النشاط الاقتصادي عن طريق السياسة النقدية، وكثيرا ما يفترض في النظرية الاقتصادية ان سعر الفائدة يؤث | The importance of the role played by the interest rates in the national economy stems from the nature of using it as one tool of the used tools by the critical policy in achieving the objects that is targeting them, the change in the interest rates generating discrepancy reactions for the public including those (saving and investors) , also influence in distributing the available funds for investment for the most income projects through effecting in extent of utility of the same project.Using the interest rates by the monetary policy stems from using them as a tool or an mediator or final object and due to nature of the system under which this monetary policy functioning.The interest rates which was assigned administratively in Iraq before 2003 till the prime 2004 , now it has become buoyant and free and assigned within the context of the market powers, the monetary authority at that time used the interest rates as direct monetary tool restricted to cash and monetary imbalance in economy, the interest rates has characterized by prevalent stagnation and not taking in to consideration the continuous increase in general level in prices that made the banking system infertile in attracting the local saving because of the existence of negative genuine interest rates , and after giving the central bank its independence in running its monetary tools to achieve its objectives according to its new law and after releasing the freedom of assigning interest rates for the market powers, the interest rates has become used as one of mediator tools or the functionary of monetary policy and path of monetary policy in implementing and achieving the final object began to pass - through the interest rates as mediator aim , this procedure has succeeded in implementation and achieving the monetary policy objectives such as limitation of inflation and to confront its increasing rates and to cause its decrease , also reaching to relative stability state in general level of prices , in addition to improvement of local currency value, the process of releasing the interest rates also led to generate positive genuine interest rates through going in line with increasing of general level of prices that enhance the increase in saving and attracting the funds from the commercial banks that leads to activate the banking system function which serve the Iraqi economy.

العلاقة بين العدالة التنظيمية والرضا الوظيفي وانعكاسها فـي تعزيز سلوكيات الموطنة التنظيمية بحث تطبيقي في مكاتب المفتشين العامين == The Relationship Between Organizational And Justice And Job Satisfaction And It'S Reflection In Increasing Organizational Citizenship Behavior Applied Research In Inspector General Offices

Author name: سلام سعد سريح الدراجي
Supervisor name: سعدون حمود جثير الربيعاوي
General topic: Administration and Economics
Specific topic: Control and Inspection
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يسعى البحث للتعرف على العلاقة بين العدالة التنظيمية والرضا الوظيفي وانعكاسها على سلوكيات المواطنة التنظيمية في خمسة من مكاتب المفتشين العامين، فضلا عن تشخيص واقع المتغيرات الثلاثة لدى موظفي هذه المكاتب ومعرفة علاقات الارتباط والاثر بين هذه المتغيرات ومعر | This research seek to explore the relationship between organizational justice and job satisfaction and reflection of this relationship upon organizational citizenship behavior in five inspector general offices, In addition to determine organizational justice level and job satisfaction.And also determine the extent to which employees in these offices are engaged in organizational citizenship behavior, and identifying linking relation and effect between variables. Then identifying the nature of justice effect across job satisfaction in organizational citizenship behavior if its direct or indirect in organizational citizenship. There have been six main hypotheses to test linking relation and effect and so path analysis, that have been processed and analyzed using number of statistical methods.Population of this research consisted of (127) employees in inspector general offices.Questionnaire was main tool for data collection , the research employed ready scales for all variables involved, which were all subjected to reliability and validity test. The findings were perceived employees for organizational justice and job satisfaction was moderate level ,while results pointed out that employees showed high level of organizational citizenship behavior and there was significant correlation between organizational justice and job satisfaction and so with organizational citizenship. The effect of justice was significant in organizational citizenship across interactional justice. The study recommends increasing employees' perception of organizational justice and job satisfaction

الدور الرقابي لمجالس المحافظات ومدى مساهمته فـي الحد من ظاهرة الفساد الاداري والمالي في مجلس محافظة ميسان == The Oversight Role of The Provincial Councils And The Extent of Its Contribution To The Reduction of Administrative And Financial Corruption Applied Study In The Province of Mayssan

Author name: سلام رحيمه غانم الساعدي
Supervisor name: نسرين جاسم محمد
General topic: Administration and Economics
Specific topic: Local Administration
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف البحث الى التعرف على الدور الرقابي لمجلس محافظة ميسان ومدى مساهمته في الحد من ظاهرة الفساد الاداري والمالي وذلك من خلال فحص وتحليل واقع وممارسات الرقابية في مجلس المحافظة ومعرفة مدى كفايتها من خلال مقارنتها بالمعايير الموضوعة ,وتشخيص المعوقات التي تع | The research aims to..... identify the oversight role of the provincial councils and the extent of its contribution to the reduction of administrative and financial corruption, through the examination and analysis of the reality and practices of regulators in the provincial council and knowledge of their adequacy by comparing the established criteria, and diagnosis of the obstacles that impede the supervisory role of the Council The most research problem weak oversight role of the province of Maysan on departments and local institutions For the purpose of testing hypotheses applied research on the Maysan provincial council for the current session (2013 - 2015) totaling 27 members, has been collecting data through multiple tools is a list of screening and personal interviews and field presence of the meetings of the provincial council in addition to the experience the researcher and the sources and historical references in order to complete the data own research.And it reached the search results... to a set of conclusions was the most important : the absence of mechanisms and clear for the exercise of jurisdiction oversight for provincial councils, lack of coordination and cooperation between the provincial council and the central departments regulators (Office of the Integrity Commission, Office of the Inspector General in local circles, BSA) to reduce cases of financial and administrative corruption, political influence and partisan quotas clear when the Council to exercise its oversight role.He recommended search...... a series of recommendations including : the provincial council that enjoys independence and impartiality and integrity in the exercise of the supervisory role and stay away from personal considerations and quotas party, the formation of a coordinating committee between the provincial council and the central departments regulators to reduce the incidence of financial and administrative corruption, put and clear mechanisms for the exercise of supervisory jurisdiction.

اشتراك توزيعي ويبل وتكوين توزيع الباي ويبل == The Participation of Two Weibull Distributions And The Formation of Bi - Weibull Distribution

Author name: سلام جاسم محمد الساعدي
Supervisor name: علي عبد الحسين صالح الوكيل
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان الاهتمام الواسع والمتزايد بدراسة موضوع المعولية باعتباره علما يتعامل مع اعمار المعدات ولاسيما احتمالات البقاء ومتوسط الحياة وهذا يعود بالاساس الى التطور التكنولوجي السريع واستخدام الانظمة الالكترونية المعقدة في مختلف المجالات. وعلى هذا الاساس فان در | The wide increasing concern of studying the topic of reliability as a science dealing with equipment ages, especially the survival and life average probabilities rendered to the fast technological development and the utility of complicated electronic systems in various fields. On that basis, the studying the topic of reliability and the connection between the theoretical and applied sides together have a great importance because they are considered the indicator towards stating the extent of efficiency and capacity of the machine and the work system without damages for a long period of time, accordingly, the study of (Weibull Distribution) is a sample of failure functions because this distribution is suitable when failure rates are high relatively at the operating start, then these rates decrease gradually with time increase. Accordingly, the thesis includes mainly a display of a new sample of joint distributions which is known as (Bi - Weibull). This kind of distribution gives more elasticity and more accurate results.Hence, the basic statistical measures and the parameter estimation of (4 - Parameter Bi - Weibull Distribution) were found through (MLE) by using the simulation method (Inverse Formula). In order to reach the research aim, the research is divided into five chapters. Chapter one deals with the topic general backgrounds and function definition including the reliability function. Whereas chapter two is dedicated to expose the methods of estimating the parameters of the (2 - Parameter Weibull Distribution) with displaying the basic statistical measures of (2 and 3 - Parameter Weibull Distributions). As to chapter three, it includes the theoretical side of (Bi - Weibull Distribution) with the exposure of the following three states of this distribution : - (4 - Parameter Bi - Weibull Distribution) - (5 - Parameter Bi - Weibull Distribution) - (6 - Parameter Bi - Weibull Distribution) with their basic statistical measures.Chapter four manifests the research programs and simulation results as well as result analysis. Chapter five includes the conclusions and recommendations the researcher has arrived at

مقارنة بعض طرائق تقدير المعلمة التمهيدية لدوال اللب متعدد المتغيرات وتوظيفها في الدوال التمييزية مع تطبيق عملي == Comparison of Some Smoothing of Estimate Methods For Multivariate Kernel Functions And Employs Them In Discriminants Functions With Practical Application

Author name: سكينة شامل جاسم
Supervisor name: لقاء علي محمد العلوي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان التحليل التمييزي (Discriminant Analysis ) غالبا ما يعاني من مشكلة صغر حجم العينة ( SSS ) Small Simple Size خاصة عندما يتم تطبيقها لتصنيف انماط عالية الابعاد مثل (التعرف على الوجه، حركة اليد وحركة الجينات الوراثية و...)، او عندما تكون البيانات لديها | The linear discriminant analysis often suffer from small sample size (sss) problem.especially when they are applied for the classification of high_dimenssional patterns. Such as (face recognition) or when data is distributed normal distribution but when they are non _ linear and has spread widely. We are dealing with this problem by using a technique of kernel discriminant analysis. because this technique depends on the kernel density estimation which belong to the class of estimates. it is commonly perform Avery important technique for visualizing data distribution and smoothing. It is unimportant to procedure in the explanatory data analysis, as that used in kernel discriminate analysis well known by researchers. To identify statistical. patterns. it is also known that these estimates are. Based mainly on the choice of bandwidth parameter end controlled on smoothing of estimation and to choice kernel function. has been the use of carton methods to estimate band width parameter it is : plugin methad Least square Cross validation method Smoothed Cross validation method Are selected as a parameter of bandwidth and use in kernel density estimation (KDE( and then employ them in kernel discriminant analysis (KDA) approach. Through the joint base for groups is a kernel discriminant rule (KDR) which rely heavily on density classified (f ?_j) and probability of prior (? ?_j).therefore the problem of multiple class(The use of several variables) will be more important and visible to be parameter of bandwidth is different when compared with various densities classified. Finally, it was real data from the general blood cancer disease and style simulation application, as it was reached that way (KDA - SCV) is best when using the above standard compared with other methods because it gave the misclassification rate least.in the practical side results showed in such a way that nine people were the first (n1... n9) of the first group are infected with disease among 50 people is infected and 12 people from the second group infected with the Lisu people living with and they (n45... n50 and n1... n6 ).

تصميم برنامج محوسب لتقويم اداء الشركات الصناعية باسلوب المقارنة المرجعية الافتراضية : دراسة ميدانية في الشركات العامة للسمنت (العراقية - الشمالية - الجنوبية) == Desining Acomputerized System To Evaluate The Performane of Industral Compantes By Virtual Benchmarking Styie

Author name: سعدون محسن سلمان
Supervisor name: صلاح عبد القادر احمد النعيمي | سناء عبد الرحيم سعيد
General topic: Administration and Economics
Specific topic: Industrial Management
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics
Language: Arabic
University location: Baghdad
First pages:

ادارة الازمات لمستشفى النسائية والاطفال في الرمادي : دراسة حالة في وحدات المختبر

Author name: سعد مد الله محمد
Supervisor name: سناء عبد الرحيم سعيد العبادي
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:

مقارنة بعض الطرائق اللبية في تقدير نماذج الانحدار اللامعلمي بوجود بيانات تامة وغير تامة == A Comparison of Some Estimation Methods For Kernel Models In Complete And Incomplete Data

Author name: سعد كاظم حمزة
Supervisor name: ظافر حسين رشيد النجار | مناف يوسف
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان استخدام النماذج المعلمية يتطلب العديد من الشروط الاولية التي يجب توافرها لكي تكون قراءة هذه النماذج قراءة صحيحة كما تتطلب وجود بيانات من النوع الكمي الامر الذي دفع الباحثون الى البحث عن نماذج اقل صرامة من النماذج المعلمية وتمثلت هذه النماذج بالنماذج ال | Using of parametric models require a number of preliminary conditions that should be available to make the reading of these models right as well as the presence of quantitative data which motivated the researchers to search for models with lesser terms than the parametric models represented by nonparametric models. One of nonparametric methods important for estimating nonparametric regression function known as (kernel estimation) to be used for estimating any statistical function which is (smooth estimator) free of disorders modifying the observations and approximating estimated regression function to real nonparametric regression function. Hence, the researcher showed some kernel methods to estimate the nonparametric regression function in both cases complete data (FNW, FLLS, VNW, VLLS) and incomplete data (FSNW, VSNW, FINW, VINW, FSLLS, VSLLS, FILLS, VILLS) and compared them through the simulation method as well as using different models and different sizes of samples and variants. From noticing the simulation results, it was shown that the best smoother was (FLLS) by using the first model, while by using the second model, it was shown that the best smoother was (VLLS) and in the third model was (VNW). In case of incomplete data, the best smoother was (VSLLS) by using the first and second models while by using the third model, the best smoother was (VSNW)

المداخل الاقتصادية لنظرية المحاسبة ودورها في صياغة انموذج توافقي بين المحاسبة الجزئية والمحاسبة الكلية == The Role of Economic Approaches In Accounting Theory To The Construction of Harmonized Model Between Microaccounting & Macroaccounting

Author name: سعد سلمان عواد المعيني
Supervisor name: نصيف جاسم محمد علي الجبوري
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: Owing to economic changes in modern societies and the appearance of large companies, the economic entities have had a wide influence, either from the point of view of the national economy as a whole or at the numerous interested parties (stakeholders) in follow up activities of these entities.There is an opinion (normative view) that one of the objectives of accounting is to direct the behavior of the individuals and companies towards specific economic policies. An economic policy may require a high capital expenditure and a high income distribution in the circumstances of deflation and control (constraint) of investments during periods of inflation. The policy of income smoothing through the use of hidden reserves, investment credit, and the capitalization of research and development costs are best examples in this regards. The major objective of this study is to construct an accounting model which is able to satisfy the information needs of different parties, and at the same time maintenance to the current basic elements conceptual framework of accounting. The construction of this model depends on economic variables which affect the formation of accounting objectives, concepts, and methods of measurement and disclosure, in addition, it takes into consideration the specific environment of developing countries which Iraq is one of them. Were the capital market is weak, and the inability of market mechanism to play an important role in the allocation of resources in an efficient way, and the dependence of their economy on natural resources. This study is based on the main assumption '' Accounting concepts and practices derived from microeconomic & macroeconomic analysis '' followed by some secondary assumptions.To achieve the objectives of the study and to test its assumptions, the present study has been divided into seven chapters, the first chapter is for the methodology and previous studies. The second is for the theoretical background of conceptual framework for what the study classified as microaccounting and macroaccounting.The third chapter deals with the economic approaches of accounting theory. The fourth chapter focuses on the role of these approaches in the construction of the models of the financial reporting through a comparative analysis of the models of elected countries, including United States of America, Netherlands, Japan, and France. The field work contains two chapters (fifth & sixth), the fifth examines the relationship between economic environment and regulation of accounting in Iraq, and its reflection on the current accounting practices. The sixth chapter verifies coefficients relationship between the elements of the financial reporting model by using the statistical methods. The seventh (last) chapter introduces the suggested model, conclusion and recommendations. The most important conclusions are as following : 1. The dependence of microeconomic approaches , in accounting theory on the competitive structure as a model for theorizing, is a clear pondered over in abstract ,compared with real world where competition is absent sometimes, and monopolies exist in many times, and related the competitive structure with political, social, and legal factors in all times. 2. The appearance of macroeconomic approaches in accounting theory was caused by two main factors : A. The emergence of new social goals for business organizations and society as a whole.B. The appreciation of political influence by society in general and by those concerned with accounting and setters of accounting standards. Hence these parties adduce his efforts to clarify and solve economic and social issues through these approaches.The study offered a number of recommendations such as : 1. The necessity benefits from different economic environment variables included in this study, especially characteristics of each economy, as well as addition the economic behavior of individuals, in order to construct accounting models. 2. Specification of the parties affected by accounting standards and determine economic and social relationship which bind these parties before choosing the suitable approach to formulate and setting accounting standards. 3. The study of probable economic consequences of the accounting standards, before issuing it. Because there are no accounting standards which has an equal effect on all parties, the accounting standards may lead to re - distribution of wealth and income at entity level and at the economy as a whole

مؤشرات تقييم اداء العمليات على وفق ابعاد الخدمة التمريضية بحث استطلاعي في مستشفى الصدر التعليمي في ميسان == Indicators To Assess The Performance of Operations In Accordance With The Dimensions of The Nursing Service Exploratory Research In Al Sadr Teaching Hospital In Maysan

Author name: سعد بدر عباس البهادلي
Supervisor name: غسان قاسم داود سلمان اللامي
General topic: Administration and Economics
Specific topic: Nursing Administration
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد مؤشـرات اداء العمليات ودورها الفاعـل في انتاج وتقديم الخدمات التمريضيـة عاملا مهما في تطويــر هذه الخدمات بصورة خاصة والخدمات الصحية بصورة عامــة, والتي تتطلـب اهتماما متزايدا بامكانية وسهولة استعمالها والسرعة في تقديمها من قبل المؤسسات الصحية لتحقي | The indicates of operations performance and there effect role in producing and providing the nursing services plays as important factor in developing these services in particularly and the medical services in general. Which requires increasing care effectiveness and smoothly usage as well as providing these services by medical establishment in fast to achieve their planned targets , whereby this issue encourage these establishment to look for a new mechanisms due to the world witness a fast techniques and high competition , in addition to improve its performance in a way that give it the continuity and keep on competition in order to achieve the required targets.Also in order to achieve the aim of search and answer for the inquired of problem which some hospitals are suffering from such as Al - Sadr teaching hospital at maysan represented by the inability to achieve and acquire the visitors and patients satisfaction regarding the nursing services provided thereof , and about the effectiveness of operations performance indicates in nursing services and the relations measurements as well as the impact among the nursing services and operations performance indicates in order to provide the hospitals under the search program with positive points to enhance them , in addition to determine the negative points treat them. Thus the search is looking for enhancing the ability of the nursing staff , in one hand , and the nursing services in other hand. This required to verify the basic proposals which appear clearly through link relationship and the impact of successful result represented by the dimensions of nursing services and the interpretation result represented by operations performance indicates. In practice , the questionnaire forms have been used in search in order to collect the data and information besides the personal interviews and the site coexistence. This search has been applied on a samples of nursing staff working at the various department of the hospital in this regard which they (94) nurses and in order to reach to the results of the search , the searcher has used static methods like : percentages , average and the link relation factor to test the proposals of test the samples of descending to test the effectiveness proposals. The research has reached to conclusions : there is a moral relation between the nursing services dimensions and the operations performance indicates. Whereby there is a relation of moral indicate between the services design which is the first dimensions of nursing services with all indicates of operations performance with weak relation which is the cost , quality , delivery and flexibility. There is moral result between the second dimension of nursing services and this is also the service technology which there is medium relation of cost and quality and there is a weak relation with delivery and flexibility. The third dimension of nursing services is the strength of work due to there is a moral result with a medium relation of cost , quality , delivery and flexibility About the impact relation among the operations performance indicates with the dimensions of nursing services whereby the search has reached to a result says that there is a moral indicates between the service design and the technology service and the strength of the work for entire cost , quality , delivery and flexibility.

مدى ملائمة مداخل القياس المحاسبي لطرائق اصلاح الوحدات الاقتصادية العراقية المتعثرة == The Suitability of Accounting Measurement Entrances For Troubled Iraqi Economic Units Reform Methods

Author name: سعاد عدنان نعمان
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: سعى البحث الحالي لاهداف عدة منها، تحديد طبيعة العلاقة بين بديل القياس المحاسبي وبين طرائق اصلاح الوحدات الاقتصادية العراقية، وكذلك تقييم مداخل بدائل القياس المحاسبي المستخدمة في اصلاح الوحدات الاقتصادية العراقية المتعثرة (*)، فضلا عن اصلاح تلك الوحدات، وه | The current research sought to achieve many goals like : determine the nature of the relationship between the accounting measurements and alternative methods of reforming Iraq's economic units, as well as evaluating alternative accounting measurements entrances used in reforming Iraq's troubled economic units , also this method makes the way to select and applicate of accounting standards very easy depending on the alternative information used to reform these economic units. The methodology focused on the only way to reform which is privatization that is often the result of lack of accounting information because of losing the alternative accounting measurement methods application to choose the best way of reform , which is resulted some important questions like : is the alternative accounting measurements used provided useful information and consistent with the economic reform method in troubled economic units? Are there any difficulties in application of suitable alternative accounting measurements to reform troubled units? In order to assess whether the reform method actually used in the Iraqi economic units consistent with alternative measurements to reach to the alternative accounting measurement application steps to reform Iraqi troubled economic units, so I conducted a field survey of Iraqi troubled economic units and choose (4) economic units belonging to the ministry of industry because these units have sought to apply the methods of economic reform and meets the reform indications as well as data available to the research that consistent with economic reform methods by determining the alternative accounting measurements that fit Iraqi methods to reform economic units and analyze some financial statements before and after applying the reform method. The research set some conclusions the most important was : the sample of economic units suffer from not using alternative accounting measurements to reform which result in transform to losing units and resort to borrow which depletes the company resources with huge rise of management expenses and inability to adapt and competitiveness. The research set many recommendations as follows : the process of identifying the problem of troubled economic units can be properly by gathering available information and then make the right decision by choosing the best way economic reform, also the necessity to create a new account in the special accounting guide to unified the accounting system applied in the public sector because of increases occurring in assets value as a result of re - evaluating within a separate account in equity as indicated in the relevant international accounting operations

تاثير جودة الابلاغ المالي في سياسات توزيع الارباح وانعكاسه على القيمة السوقية للشركات المدرجة في سوق العراق للاوراق المالية == Effect of Financial Reporting Quality In The Dividend Policies And Its Reflection On The Market Value of Companies Listed On The Iraq Stock Exchange

Author name: سطم صالح حسين
Supervisor name: عباس حميد يحيى التميمي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد جودة الابلاغ المالي من المواضيع التي مزاالت قيد التطور في مفهومها وطريقة قياسها، وينعكس تاثيرها في قرارات المستفيدين من المعلومات المحاسبية، فضلا عن تاثيرها في متغيرات مهمة مثل توزيعات الارباح والقيمة السوقية، لذا تنشا الحاجة الى الخوض في غمارها من ا | Financial Reporting Quality (FRQ) as a topic of the present dissertation is considered as one of the most important topics in the contemporary financial accounting discipline, that the concept and the method of measurement is still under development, this dissertation has also covered the FRQ effect on the decisions of the beneficiaries of the accounting information. Furthermore, it shows the FRQ effect on important variables e.g. dividends and the market value. Therefore, the need to study this topic is important to clarify the ambiguity of its implications. This dissertation aims to provide a diameter of the FRQ level of the companies listed on the Iraqi Stock Exchange. Moreover to show the FRQ effects on the dividend policy and it is reflection on the market value. Finally, this study proposes a model in order to measure the FRQ. Many conclusions have been driven by the researcher, the most important of them are shown hereunder : 1. The proposed model is the best among all the models because, of its explanatory power which is the highest compared with other models. However the explanatory power of all the models was found to be low, the reason behind that is because of combining both the cash and stock dividends together that may be result because of the less cash dividends during the research period.2. The company’s market value has increased in the Iraqi Stock Exchange due to the effect of FRQ on the Dividends. The total effect on the market value confirms this point through combining both the direct and the indirect effect. Based on the conclusions of present dissertation the researcher has recommended many of points, the most important of them are shown below :

الارتقاء بثقافة الطفل وفقا لمدخل التغيير الاستراتيجي == Promote The Culture of The Child, According To The Entrance of Strategic Change

Author name: سرمد كامل عبد علي الخفاجي
Supervisor name: يعرب عدنان حسين السعيدي
General topic: Administration and Economics
Specific topic: Strategic Planning
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: يهدف هذا البحث الى الارتقاء بثقافة الطفل وفقا لمدخل التغيير الاستراتيجي وذلك باستخدام مداخل التغيير الاستراتيجي الثلاث ( اعادة الهندسة , اعادة الهيكلة , التجديد والتحديث ) ولغرض تحقيق اهداف البحث وقد قام الباحث بزيارة الى موقع الدار وبعد عقد مقابلات مع ا | This research aims to improve the culture of the child, according to the entrance of strategic change and then using the entrances strategic change three (re - engineering, restructuring, renovation and modernization), for the purpose of achieving the goals of research The researcher visit to the house site and after interviews with officials were gathering information and reports on activities and the realization of the house and several options were put each entrance and strategic change was distributed in the form of a questionnaire reaching research sample (35), a questionnaire was distributed to the house of the director general and officials of departments and officials of the people's staff, it was to determine the appropriate strategic options for strategic change in the short, medium and long term and the most prominent conclusions reached by the researcher where he achieved the renewal and modernization of the option of priority among the rest of the options for change strategic and so for being includes ideas that can be applied at the present time with the presence of endorsement and strong support for these options while it re - engineering option ranked second to the fact that this option requires to reconsider the nature of the business carried out by the house and the need to pursue new steps for strengthening the work of the house, while signed restructuring option ranked last in order to resist the possibility of a change in the application of high Options this entrance. The most prominent of the recommendations reached by the researcher is to be effective and extensive relationships with organizations that sponsor the rights of children, as there will be a clarification of the meaning of strategic change for the staff of the house and work to expand the house's activities by introducing new ideas contribute to the development works of the house and improve the quality of service provided by for the advancement and progress in the field of culture of the child and provide better service to this important segment of society and achieve little culture in general and in particular childhood Shi.

دور التدريب في تطوير اداء الاطباء في مركز التدريب والتطوير الصحي في وزارة الصحة

Author name: سرمد سلمان عبود
Supervisor name: سعدون حمود جثير الربيعاوي
General topic: Administration and Economics
Specific topic: Hospital Management
Degree: Higher Diploma
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Baghdad
First pages:
Abstract: ان موضوع التدريب من المواضيع المهمة التي ينبغي ان تهتم وتركز عليها جميع منظماتنا الصحية , ولعل من اهم الاسباب التي دعتني لاختيار موضوع دور التدريب في تطوير اداء الاطباء في مركز التدريب والتطوير الصحي هو اهمية التدريب للمنتسبين العاملين في المؤسسات الصح | The theme of training is an important topic and theme that should be cared and concentrated by the health organization. Perhaps, the most important reason that pushed me to choose is role of the training in developing the doctors performance in the healthy training and development center is the important if training and the affiliates to the health institutions and doctors in a particular in developing their skills and the medical information continuously. Each process of training represents a success of training in general. The problem of the study lies in the absence of a scientific methodology and accurate one to determine the methods the training needs of the staffs of the health institution in general and the doctors in particular based on three methods of analysis : organizational, vocational and the method of analysis. The importance of the study is the endeavor to determine the actual the training needs of the staffs of the health institution in general and the doctors. While the objective if the study is focused on the determination of strength and weakness points of the training programs and courses. The hypotheses of the study are : 1. There is a correlation statistical significant relationship between the effectiveness of the training program and their vocational performance after the training process. 2. There is an effect statistical significant relationship between the effectiveness of the training program and doctors' vocational performance after the training process. The most important findings are the following : 1. Training provides the doctors with the expertise and adding to the skills and knowledge and experience in medicine. The recommendations are the following : 1. The training needs of the staffs of the health institution in general and the doctors should be determined in all the health institutions in a scientific manner.

تحليل مؤثرات الشراء الصناعي : دراسة حالة في مصنع الكونكريت الخفيف == The Influences Analysis of Industrial Buying - Case Study In A Factory of The Light Concrete

Author name: سرمد حمزة جاسم الشمري
Supervisor name: ثامر ياسر البكري
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: اصبحت منظمات الاعمال الحاضرة تؤكد على مشترياتها من المواد والخدمات التي تحتاجها لانجاز عملياتها التشغيلية، وان ذلك التاكيد يتطلب منها ان تهتم بوظيفة الشراء التي تزايدت اهميتها بسبب نشاطاتها التي لها تاثيرات واضحة ومباشرة في ربحية المنظمة، وهكذا فان بامك | The business today has to focus on her competitive superior by her purchases from materials and services, which are operational processes needs to it. The purchasing function is of a great importance because its actions will impact directly on the organization’s profitability, so as organizations can be save money by its effective purchasing processes. This search tries to analysis environmental, organizational and individual influences in an industrial buying that have to facilitate achievement of organization’s objectives. Industrial buying is a process carried out by individuals, in interaction with other people, in the context of a formal organization. The organization, in turn, is influenced by a variety of forces in the environment. By using a methodology of case study at the Factory of Light Concrete in Iraq, this search concludes a great importance of organizational influences in industrial buying. And it refers to that organizations have to develop a purchasing department with permanent employees, and it have to establish for them a clear tasks to manage the efforts of industrial buying effectively.

العوامل البيئية واثرها في عمليات ادارة الموارد البشرية وادائها : دراسة تطبيقية في مستشفيات دائرة مدينة الطب

Author name: سحر هادي محمود الدليمي
Supervisor name: صلاح محمود عبد الكريم الرحيم
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: تتناول هذه الرسالة العوامل البيئية وعمليات ادارة الموارد البشرية واثرها في اداء الموارد البشرية، في مستشفيات دائرة مدينة الطب.اذ كان التركيز على عوامل البيئتين (الخارجية والداخلية), وعمليات ادارة الموارد البشرية (الجذب، المكافاة، التطوير، المحافظة)،

استخدام اسلوب التكاليف على اساس الانشطة ABC في قياس تكلفة الخدمة الصحية : دراسة نظرية وتطبيقية في مستشفى الجراحات التخصصية == The Use of Activity Based Costing ABC Approach In Measuring Cost A Teoretical & Appling Study In Hospital of Speciaist Surgeries

Author name: سحر طلال ابراهيم
Supervisor name: فائز نعيم يوسف
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
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