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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.
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