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تقييم دراسات الجدوى الاقتصادية والفنية لبعض المشروعات الصناعية في البصرة == Evaluation of Economic And Technical Feasibity For Some Industrial Projects In Basra

Author name: مسير صبر عبود
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The economic feasibility study of investment in industrial projects is of a great importance for the investors in public& private sectors. This importance came from it's role that makes the investment decisions are founded up on objective bases and showsthat the invested capital will be at the most achievable profit level.Therefore ,the industrial projects should be carefully studied from many aspects such as economic , financial , technical , social, and locational elements. And make use of the results of the study in evaluation of the alternatives of industrial project in order to subject them to the comparison process and choose the ones that can achieve the aims of investors. Therefore the industrial projects which are undertaken with out economic feasibility study may fail and cause the lossing of money and good investment opportunities. Iraq is in need for such studies for investment in the industrial sector in order to make sure that the selected industrial projects of investment programme are able to maximize the benefits and participate in the development process.In lights of the importance mentioned above and to reach the following : 1 - where are the economic feasibility studies of investment in industry to be in reality?2 - To know the level of goodness, comprehension and analytical depth of projectcomponents.3 - To suggest an evaluation criterion may be used in making the choice of the most useful project among the alternatives.4 - To introduce a proposal , if have been followed, the comprehensive feasibility could be reached. The thesis is divided into four chapters.The first chapter tries to explain the theoretical background of economic feasibility of investment, it's types and components, while the second chapter deals with analysis of fundamental aspects of comprehensive feasibility of industrial projects and theirexchange influences and suggests an evaluation criterion which may be used in making the choice of the most useful project among the alternatives. In addition to that introduces a proposal for decision of the comprehensive feasibility..The third chapter concentrates upon the study of the economic feasibility in real life to pinpoint the main deficiencies which might be there by evaluating the legislative, organizational, and institutional frameworks of the feasibility studies in Iraq.In this chapter the researcher tries to make a vision and verifies the goodness criteria (goodness, analytical depth and comprehensive study of project components ) by examining some practical economic feasibility studies of industrial projects which have been done and introduced by ministries of industrial sector (oil, electricity, industry) to the ministry of planning for listing their projects in investment programs. The forth chapter has gone to support the vision of researcher which is,(the economicevaluation of projects does not mean and would not indicate , in all situation, the economic feasibility, but there are some differences between them as well as between them and commercial feasibility), by introducing a practical feasibility study for theproject of Basra Refinery. The study has reached to some findings which can be shown as bellow : 1 - In opposite direction for logics and sense there was a continuing change of the government attitude toward economic feasibility studies ,because it had paid attention to feasibility studies of private industrial projects when the country had plenty ofresources, specially foreign exchange ,whereas neglected the feasibility studies of these projects when there was a shortage of resources.2 - Most of industrial projects were enrolled in investment programmes of the government during the years( 2004 - 2008) without feasibility studies ,and they were 74% of total industrial projects.3 - Absence of , goodness , analytical depth and the comprehensive study of the project components ,which was reflected by the low indicator of general comprehension level which is 33%4 - Non feasibility of the investment in the project of Basra Refinery because of it's failure according to all feasibility criteria According to the findings those mentioned above, the researcher's recommendations are as follow : 1 - Economic feasibility study of private industrial projects should be given attention through legislations and consider it as a condition to authorize and license the private as well as public industrial projects.2 - Exclude all public industrial projects those are submitted by ministries without feasibility studies 3 - Re - study the economic feasibility of the industrial projects which are not completed yet.4 - Adapting the comprehensive feasibility and determination the relative importance of each part of it for evaluation of private industrial projects.5 - Adapting the of economic feasibility( Efficiency Approach) in evaluation of public industrial projects

الصناعة التحويلية في اليمن الواقع وافاق المستقبل

Author name: محمد مكرد ثابت عوض الصلوي
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Experiment of advanced and developing countries have established that manufacturing constitutes the main base for economic and social development and on which there might be built a primary foundation necessary for developing economic and social structure and speeding up growth rates. The Republic of Yemen is one of the developing countries, but it is considered one of the least developing countries as classified by United Nations; in that she has been suffering from a great number of social and economic problems, in addition to the lag of economic growth rates. Therefore, industry is hopefully expected to have a leading role in solving so many of those problems and obstacles, especially after the country had been unified on may 22, 1990, as well as the unification of the potentials of the country and their orientation toward achieving social and economic development, raising living standards of people, and increasing the income. This study aims at investigating and analysing the situation of manufacturing industry in Yemen and the indicators of its development for the period 1990 - 2000, as well as the obstacles which preclude its development. Our study tries also to investigate the factors and ingredients of manufacturing industry development in Yemen and the horizons of developing it in the future. That's due to the fact that industry is regarded as the pioneer sector in achieving speedy social and economic development which solves the numerous social and economic problems and obstacles prevailing under domestic, regional and international variables, and that after the emergence of the new international system, namely, globalization. This study consists of an introduction and four chapters in addition to the conclusions and recommendations. So, Chapter one is an introductory preface about the Republic of Yemen, her social and economic features, and the economy of Yemen. Chapter two deals with the situation of manufacturing industry in Yemen, through investigating the importance of industry in the economy of Yemen, the ingredients and obstacles of industry, the structure of manufacturing industry in Yemen, and the most important existing manufacturing industries. Chapter three deals with the study of some parameters of the development of manufacturing industry for the period 1990 - 2000. Chapter four deals with the future horizons for developing manufacturing industry in Yemen.The study has reached too many conclusions including that manufacturing industry in Yemen suffers from numerous obstacles, leading to the lag of its development and growth, and to the decrease of its contribution to gross domestic product.Food, construction, and refined oil derivative industries denominate the manufacturing industrial activity in Yemen because the failure of manufacturing strategy followed, namely, the import replacement and the negative influence of international variables on the national industries and its inability to compete with the foreign goods. Finally, there are encouraging ingredients and factors if utilised properly; they will result in the development of manufacturing industry in Yemen in the future, and the overcoming onobstacles which preclude the development of industry in Yemen.

الفساد الاقتصادي في دول مختارة مع التركيز على العراق للمدة 2003 - 2007 == Economic Corruption In Iraq (2003 - 2007)

Author name: محمد جاسم عواد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: يهدف البحث الى التعرف على اثر تطبيق الشركة العامة للموانئ العراق لمفهوم ادارة الجودة الشاملة بالاضافة الى التعرف على طبيعة العلاقة بين عناصر (متطلبات) ادارة الجودة الشاملة ودرجتها والاداء المؤسسي للشركة.ولتحقيق هدف البحث تم تصميم استبانة لغرض البحث الميد | Since the onset of 1980s, corruption has been attracting wide range of consideration. Till this current time, it is occupied the first important matter and of most priority in almost all countries of the world, especially the developed ones. That is due to the awareness of the governments that the problem of corruption has negative impacts and severe harms on different fields [economics, social, politics] especially it is considered as obstacle against the economic development and growth, through its impact on the investment and costs of the projects and aspect of expenditures as well as revenues of the state. Corruption is defined as a misuse the public money in favor of personal or private interest. It is represented a state of hysteria of the community as a result of the default of the penals and laws. To demonstrate this problem by putting a hypothesis that says "The politics system which following the changing of the rule in Iraq, led to spearte the economic corruption fenomenon. This fenomenon has avery dangerous impacts on Iraqi economy and society that prevented to build the modern state of Iraq" To prove this hypothesis the study is divided in to four chapters. The first deals with conceptual and primarily frame work of the corruption. The second highlights the economic corruption in some countries. While the third shows the economic corruption reality in Iraq.Finlly, the fourth deals with corruption reflections on the Iraq economy and the ways to treat it.At last there are some conclusions and some suggestions.

تخفيض التكاليف باستخدام مدخل التوريد الخارجي الاستراتيجي : دراسة ميدانية في شركة نفط الجنوب == Cost Reduction By Using The Strategic Outsourcing Approach A Field Study In The South Oil Company

Author name: مجيد موسى حميد زبين الكناني
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The contemporary world of business is witnessing a series of radical transformations and rapid developments resulted from a group of environment factors, such as technological progress, globalization, open - door trading and the strong competitions about the markets and consumers. This makes it necessary for us to look for chances to reduce the operating and capitalistic costs without affecting the quality of the products and services.The issue of cost reduction occupied a vital importance for most of the working projects in all economic sectors because all of these projects suffers, due to the present economic conditions, from the increase in the production costs as a result of the rapid increase in prices, besides, the waste will lead to an increase in the costs and also lead to lack of qualification and knowledge in executing some activities.Because of the above - mentioned conditions, those who are in charge of the administration of companies are seeking for a way that assists to decrease the costs. One of these ways is using the outsourcing.This study aims at discussing how to decrease the costs in the Iraqi Companies by using the strategic outsourcing approach, depending on a complementary theoretical framework derived from the resource - based theory according to the opinions of Barney (1991) and the transaction cost theory according to the opinions of Williamson (1985). Moreover, the study does not ignore the importance of the differential costs in the outsourcing decisions although it goes beyond the traditional approach in limiting the costs to the strategic approach according to the activity - based costs (ABC) for limiting the activities to be sourced from abroad aiming at achieving reduce in the activity execution cost which is reflected in the total cost of the company under study.To achieve the aim above , the study was divided into four chapters : Chapter one deals with the systematization of the study and a survey for some of the previous studies and discussing them showing the similarities and differences with the study in hand, whereas chapter two explained some of the modern approaches in decreasing the cost showing also the possibility of applying these approaches to the Iraqi industrial environment, and surveying the based of outsourcing and its future trends besides its advantages and the most important risks which accompany application.Chapter three concentrated on the qualitative determiners for the strategic outsourcing taken from the transaction cost theory and the resource - based theory showing the justifications of taking the two theories together when we take the decisions of outsourcing. We also surveyed the quantitive determiners of the strategic outsourcing represented by the differential costs, stating the shortcomings in the traditional approach for limiting the costs aiming at shifting to the strategic approach in limiting these costs.The last chapter was devoted for surveying and discussing the field aspect of this study; hence the first research was devoted for surveying, analyzing and discussing the findings of the questionnaire, which included the study sample composed of (53) persons from the managers of the commissions and departments in the South Oil Company, while the second research was devoted to surveying, analyzing and discussing the study of the state of outsourcing in one of the commissions of the previously mentioned company, which is Commission of Maysan Oil Field. The findings of the statistic analysis showed that there is a direct relation between the characteristic of the resources of little value and the outsourcing of the activities of the South Oil Company under study (exploration, digging, operations, marketing, collective transportation of the employees). There is also a direct relation between the unrare resource and the outsourcing of the five activities under study. There is also a direct relation between the characteristic of the resource, which can be substituted and the outsourcing, and finally the certainty of the direct relation between the imitatable resources and the outsourcing. The findings showed by statistic analysis for the four branch hypotheses connected with the resource - based theory enhances the proposals to depend on the choice of the South Oil Company for sourcing any activity out of it on the characteristics of resources (value, rarity, substitute, imitation). The findings of the statistic analysis also showed that there is a direct relation between the characteristic of the activities of less specialized assets and theoutsourcing of the activities of the South Oil Company under study. There is also a direct relation between the characteristic of the activities of little uncertainty and the outsourcing. Finally, the certainty of the direct relation between the characteristic of the activities of little frequency and the outsourcing. The findings showed by the statistic analysis for the three branch hypotheses connected with the transaction cost theory enhance the proposals to depend the choice of the South Oil Company for sourcing any activity out of it on the characteristics of the activities (asset specificity, uncertainty, frequency). The important notice, which can be taken from the statistic analysis of the variables of the resource - based theory in interpreting the different attitudes towards the outsourcing, is that the interpreting ability and the strength of the relations of the four characteristics together are better than depending on one characteristic only. The same thing is applied to the characteristics of the transaction cost theory in interpreting the different attitudes to the outsourcing.Finally, the relation value and the interpreting capacity between the characteristics of the two theories together and the outsourcing increase. This direct relation reaches to (.90) and the interpreting ability to (81%) and supports the complementary attitude between the two sources in limiting the determiners of the strategic outsourcing that this study aimed at. After surveying the findings of the statistic analysis and studying the state of outsourcing of the activity of the collective transportation, the researcher came up with the most important conclusions represented by the necessity of taking care of knowing the quantitative and qualitative determiners when we determine the activities of the outsourcing. To conclude, the researcher recommends that the costing system in the company, which is the sample of the study, should be developed because of the inadequacy in analyzing the indirect cost. The researcher also recommends that a specialized work team should be formed within the organizing framework and includes all the scientific and practical specializations in its membership, supported by the academies. The team mission should be studying the chances of the possible outsourcing.

المحاسبة عن المسئولية الاجتماعية في المصارف الاسلامية : دراسة تطبيقية في عينة من المصارف الاسلامية == Accounting On Social Responsibility In Islamic Banks An Empirical Study In Some Islamic Banks

Author name: فضل لطف ناشر عبيدان
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The Islamic Banks emergence during the last quarter of the twentieth century , as an alternative Islamic solution for dealers with traditional banks. As a consequence , the processes of Islamic banks rise rapidly in the world. This lead to , the big world banks that had the deep - rooted experience , open many windows to deals with this kind of transactions.In their operations , the Islamic Banks depends on Sharia'a and economics principles. These principles impose a social objectives to achieve besides profit gaining.Many of specialists , such as , accountants , administrators and economists , tried to evaluate the performance of Islamic banks by their studies. Unfortunately , these studies focused on the financial aspects only , neglecting the importance of social role and responsibilities of these banks towards beneficiary parties. So the lack of study in this field , was the principal impulse behind of achieve of this study.Despite of the social responsibility accounting had raised and grown in the western societies, we will attempt through this study to clarify the philosophical sides for the social responsibility accounting in the Islamic thought. We will suggest a model to social responsibility accounting in Islamic banks , for measure and disclose of Islamic banks responsibilities towards different related parties. This model will taken into consideration, the special nature for Islamic banks operations , economics' and sharia'a principles which govern their works. Furthermore , the nature of the Islamic extremities which trades with Islamic banks and their needs from information , will be taken into the constructing of the model.So , the main objective of this study is to propose a model for measure and disclosure the social responsibility of Islamic banks , this aim can be achieved by the following : ? Compliance with Sharia'a.? A realize of the Social and Economic Justice.? Employees.? Customers and Creditors.? Society and Social Contributions.Out of this study , we conclude the following : 1. Possibility of measure the social responsibilities in Islamic banks by using the proposed measurement model of study.2. Possibility of disclosure the social responsibilities in Islamic banks by using the proposed disclosure model.This study consist of four chapters as follow : ? Chapter One : Methodology and the precedent studies.? Chapter Tow : Social responsibility accounting : Measurement &Disclosure.? Chapter Three : A Proposed Model for Accounting on Social Responsibility in Islamic Banks.? Chapter Four : The Practical Study.Finally we draw the important theoretical and practical conclusions from this study , and according to these conclusions we will definition of a group from the necessary recommendations.

تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية : بحث في عدد من مستشفيات العراق العامة == Evaluation of Emergency Departments Performance According To The International Standards : A Research In Number of Iraqi Public Hospitals

Author name: عقيل مسلم عاشور
Supervisor name: سعد علي حمود عباس العنزي
Specific topic: Nursing Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: يهدف هذه البحث الى تقويم اداء اقسام الطوارئ طبقا للمعايير العالمية في عدد من مستشفيات العراق العامة, وقياس رضا المرضى عن الخدمات المقدمة بها, واما الهدف من هذا البحث فهو التعرف على مستويات اداء اقسام الطوارئ بالمستشفى, من خلال قياس الجوانب المهمة التي تش | This study aims to Evaluation of Emergency Departments Performance according to the International Standards : A research in number of Iraqi Public Hospitals, and measuring patient's satisfaction with the health care services delivered at those hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations. The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' life saving, and it is the mirror that reflects the real image for the hospital and the main window for the medical services that are provided in those hospitals through measuring the important aspects that the performance constitutes, and determine the direction of relationship between emergency department performance and patient's satisfaction with its delivered services, besides studying the effect between them and identifying its significance for the purposes of measuring and testing, and then contribution in constructing an evaluation system that can be utilized in developing emergency departments in Iraqi public hospitals. Based on reviewing the relevant literature, the researcher determined a set of hypotheses; of the most important ones of these hypotheses are the effect of evaluating emergency department performance in patients and clients' satisfaction, and in an attempt to test these hypotheses, the descriptive analytical method is used, where an international checklist is constructed to evaluate the performance of emergency departments in the studied Iraqi public hospitals that included (13) criteria that are divided into (360) questions, and a scale for patients' satisfaction with the health care services delivered at emergency departments in the Iraqi public hospitals and it includes (16) aspects that are divided into (60) questions. The study is conducted in the emergency departments in four public hospitals in Baghdad city that are : Imam Ali Public Hospital, Baghdad Teaching Hospital, Al - Karkh Public Hospital, and Al - Kadhimiyah Teaching Hospital. Besides the checklist and the study questionnaire, three other instruments are used in the study that are medical records, real observation, and personal interview. Several statistical measures are used for data management like arithmetic mean, standard deviation, percentage, ANOVA, Z - test, T - test for one sample, F - test for measuring the associations, and congruency tables. Based on measuring and determining the study variables, and testing association and the effect and differences among these variables, the researcher has found some important conclusions; of these are the shortage in specialist physicians, permanent physicians, rotator physicians, inadequacy of emergency specialist, and nursing staff, and that the numbers of currently available medical and nursing staffs are not appropriate to the numbers of patients and clients who visit emergency departments in the studied hospitals, besides the lack of the materials necessary in emergency departments as a whole, for their modernity and design, the furniture and their correspondence to international specifications, lack of the medical appliances and equipment where they are not qualified according to the international specification used in measurement, besides unavailability of hospital wards and beds in the studied emergency departments. The researcher suggests some recommendations like providing the adequate and appropriate numbers of health care professionals who work in emergency departments like specialists; especially emergency specialists, to be appropriate to patients and clients numbers who visit emergency departments, and the importance of developing these departments, and checking the design of high - risk areas, and if required, making the appropriate modifications, and giving attention in the process of providing the medical equipment, furniture according proper criteria, the antiseptic and disinfectant solutions, and emphasizing the cleanliness of emergency departments, and using cleaning materials properly, and managing the shortage in the beds of emergency departments.

دور الصناعات الصغيرة للنهوض بالاقتصاد العراقي == Role The Small Industrial To Rise The Iraqi Economics

Author name: عقيل عبد الحسين عودة الطائي
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

انموذج اعادة تصميم وظيفة التدقيق الداخلي باعتماد ادارة المخاطر : دراسة تطبيقية في المديرية العامة لانتاج الطاقة الكهربائية في البصرة == A Model For Redesign Internal Audit Function By Using Risk Management Applied Study In The State Directorate For Electricity Production In Basrah

Author name: عصام يونس عبد الزهرة
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: The objective of this study is to build a model for redesigning the Internal Audit Function by using Risk Management approach. The internal audit function is identified in this study through using three variables : the first one is the objective of internal auditfunction; the second one is the work plan for internal audit function; and the last one is the internal audit reports. The approach used by this study to redesign internal audit function is a risk management approach. The risk management is very important for every organization in the current environment, because the risk effect the performance of a given organization and its capacity to meet its objectives.The basic hypothesis of the study is “The using of redesign model for internal audit function based on legal and development drivers for internal audit, will increase the capacity of internal audit function in providing the information about organization risk, andhelp in accomplishing the organization objectives and increase the value added of the organization” To proof this hypothesis, this research was divided into four chapters and a conclusion. These chapters are : the methodology of the study and past research; internal audit and risk management; a model for redesigning internal audit function and field study. The main conclusion of this study is the redesigning of the internal audit function will provide valuable information for management to manage risks that prevent activities from meeting their objectives.

استراتيجية القدرة المميزة المصرفية واثرها في الاداء المصرفي : دراسة تطبيقية في مصرف الرافدين والرشيد == Distinctive Capability Based Strategy & Its Influence In Bank Performance - An Empirical Study In Al - Rafidian & Al - Rasheed Banks

Author name: عروبة رشيد علي البدران
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This Study aims at investigating the possibility of applying the strategy of the competitive advantage , that is based on the capabilities ( Distinctive Capability based Strategy), in Iraqi commercial banks.It also aims at measuring the performance of those banks by financial measuers & at testing how far the above - mentioned bank strategy affects the level of bank strategic financial performance.The investigation is carried out in the Iraqi banking sector;namely the tow governmental banks of Al - Rafedain & Al - Rasheed. The sample comprises 83 managers of the frist & second administrative levels.The study is built on eight hypotheses which were all tested in the banks under study.A questionnaire was used to collect data for each of the two measures.The frist questionnaire was directed to collect data to measure the components of the bank strategy i.e external banking environment , banking resources & internal banking operations ,The second is directed to collect data to measure the banking performance i.e level of financial performance & level of banking services.The questionnaire was supplemented by the method of analyzing the quantitative data that were taken from the banking archives & the fiscal accounts of the years 2000 - 2001 & 2002.The study arrives at some conclusions;the most important among which are the following : 1. The possibility of observing the impact of external environment & banking resources on the internal operations in the bank cannot be achieved ; only through identifying & analyzing the internal elements of the bank i.e bank resources , bank capabilities , bank operations , operational efficiency & activities of researching & development these elements constitute the based of the internal components of the banking strategy.2. The level of impact of the dimensions or components of banking strategy , i.e external environment , banking resources & internal operations , is different from one variable of the banking performance to the other because of the difference in the nature of each dimension in its relation to the three variables of performance. The study also introduced some recommendations related to the variables of the study which is the most important was suggested model for the (Distinctive Capability based Strategy) for the Iraqi Banks under Study, in addition to suggestions for further future researching

فاعلية السياسة النقدية ودورها في الاستقرار الاقتصادي في العراق للسنوات 1991 - 2006 == Effectiveness of Monetary Policy And Its Role In Economic Stability In Iraq For The Years (1991 - 2006)

Author name: عدنان محمد حسن الشدود
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

تطوير بطاقة العلامات المتوازنة لتقييم اثر تكنولوجيا المعلومات في الاداء الاستراتيجي للشركات : دراسة ميدانية في الشركة العامة لموانئ العراق == Developing Balanced Scorecard For Evaluation The Effect of Information Technology On The Strategic Performance of Company : Field Study At State Company of Iraqi Ports

Author name: عبد الكريم عبد الغني عودة اللايذ
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: his study aims to evaluate the effect of information technology on he strategic performance of the companies , showing its importance and strategic role on the activities of the company through one of the modern accounting means which the researcher hypothesised ( using a developed module of Balanced Scorecard of Information Technology that it has a positive effect on the strategic performance) of the business due to the erratic evaluation of information technology as per the traditionalaccounting module merging the need to evaluate information technology and put financial and non - financial measurements as per its requirements.Researcher performed field study for State Company of Iraqi Ports as a pattern of the study, extracting the financial and non - financial measurements. Also, he prepared three questionnaire forms concerned the managers, employees and clients. It is evaluated the strategic performance of the company prior to use information technology and beyond it comparing it with the best performance.The study concluded that the information technology effects positively on all business activities, the strategic role of the accounting and its trend towards the outside of the company such as customer and competitors, measuring the strategic performance as per the proposed module by the balanced scores of one measure and showing the effect of accounting information on the support or modify the company strategy.

تطوير مدخل متكامل لتخصيص التكاليف غير المباشرة في الشركات الصناعية المتعددة المنتجات : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

Author name: عبد الكريم عبد الرحيم علي الربيعي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

امكانية تطبيق نظام المراجعة الادارية : دراسة ميدانية في الشركات العامة للصناعات الكيمياوية في محافظة البصرة == Ability To Applicate The Managerial Review System A Field Study In The General Companies of Chemical Industries In Governorate of Basrah

Author name: عبد الرحمن عبد الله عبد الرحمن
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims to shed light on the extent of ability to applicate the managerial review system, and it has performed on manager in the general companies of chemical industries in the governorate of basrah. The study built on several theories, the most important one : using the organized managerial review system in the companies' which are studied to improve there performance. The conclusion from this study is : limited knowlgement of the companies administration (which are studied) to obvious official system of the total managerial `review

الامن والتنمية : دراسة حالة العراق للمدة 1970 - 2007 == Security And Development Studing Iraq Case For The Period 1970 - 2007

Author name: عباس علي محمد
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The relationship between security and development is at a large degree of overlap and imbrications ,where the security plays a positive role in achieving development by creating the appropriate atmosphere to achieve its objectives. Also ,the security destructs its pillars and blocks its steps if it is not available in a required extent and format. In other hand , development plays a role in achieving security through the provision of the potential financial and material needs. In the case of the absence of this support ,thedegradation and loss are the natural results of the security.So, the security and development represent the parties of the stability and prosperity equation.This reflects the situation in Iraq where the security and development walk in opposite directions ,especially at the beginning of the eighties of the last century ,despite the change that happens in 2003 ,which led to the interaction between the two.But ,the development after the planning to go in the right direction that has emerged through the improvement of economic and social indicators during the seventies ,results in slide and fall because of thinking in security through the provision of military capabilities. Atthe same time ,the security is weekend and missed as a result of the expansion of the armed and unarmed threats.All these give the great importance to this subject and the conducting of this study.

قياس استقرارية دالة الانفاق الاستهلاك العائل في الاقتصاد السعودي للمدة 1970 - 2009 == The Stability Measurement of Function Expenditure For Household Consumption In Saudi Economy For The Period (1970 - 2009)

Author name: طالب هاشم جبار
Supervisor name: مصطفى مهدي حسين
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Total consumption is considered one of the main determinants in the composition of national in come. It represents the largest share of total expenditure in many countries of the world, consumption also play major vole in the economic and its growth it is, also, one of the main components of total demand, which gives it special importance, marking it a lively area for research aiming to reach scientific facts that would help the decision market to realize a vision and to set future planning of economic policies in countries of the world in, eneral and is Saudi Arabian particular. This study aims to estimate a model for household consumption in Saudi Arabia spanning the period from 1970 to 2009, through determining the variables that influence household consumption expenditure according to economic theory. The model was built using partial adjustment method and building a dynamic short term (co - integration) that takes in to account error correction in the time path towards along term equilibrium. And to avoid falling in to imprecise results , a test was conducted for the stability variable entering the model of household consumption the Saudi Arabia, using the adjusted Diekey - Fuller test and Pilliphs Pearn test, A co - integration test was also performed between the variables of the model through estimating the long run equilibrium relationship equation , and performing the second random error test using( ADF) and (PP) tests, Then dynamic short term model was built that was based on error correction (ECM).

العوامل المؤثرة في سلوك تمهيد الدخل : دراسة في عينة من المصارف الاهلية في العراق == Factors Influencing Behavior of Income Smoothing A Study In A Sample of Iraqi Private Banks

Author name: طارق توفيق يوسف العبد الله
Supervisor name: فاطمة جاسم محمد السعد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations

مديونية العراق الخارجية : الواقع والاثار للمدة 1980 - 2006 == The External Debts of Iraq, The Status And The Effects, For The Period 1980 - 2006

Author name: ضيدان طويرش هاشم المالكي
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The external debts are described as a shape of the external funds. The objective justification for that is the gap between the external and internal resources which belong to the historical roots of the early stages for the relationships among the countries of the excessive capital and the countries of deficit. This has been changed into a real debts crisis in the beginning of the eighties decade. of course this has been happened when the debts countries announced that they couldn’t paid those debts.The debts crisis belongs to many reasons some of those reasons are internal and others are external. In Iraq the crisis of debts belong to a mixture of external and internal reasons. Some of those debts were used to cover the war expenditures which some of them were because of the decline of the oil revenues in eighties. of course, this led to a decrease in the economic activities and inflation. Therefore this has been led to a deep economic impact according to the reflection of the debt volume and service of it on the economic and non - economic growth and development.Among these impacts is what would be resulted and resulted from the policy of coming out of this crisis across the international foundations which have the final judgment on the economic factors.All these thoughts would be studies taking into consideration the following hypothesis “the external debts help to attain the economic development”.This hypothesis could be tested by three chapters. The first deals with external funds discussing this chapter theoretically. The second one will discuss the status of the external debts in Iraq, while the third is going to deal with how to deal and solve the effects of the debts on Iraq. Finally, there are some suggestions and conclusions.

تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة : بيئات الاسكوا ESCWA واليورو EURO حالة دراسية == The Technology Gap Analysis In Knowledge Based - Economy (ESCWA & EURO Environments Is A Case Study)

Author name: صالح مهدي صاحي البرهان
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: ان البحث يتمحور حول ابعاد الاقتصاد النوعي عبر تحليل الفجوة التكنولوجية في بيئة اقتصاد المعرفة, بالتركيز على بيئات بلدان منطقتي الاسكوا واليورو كحالة دراسية تطبيقية، مستهدفا محاولة بناء منظور تكنو - اقتصادي جديد يدعم هيكل نظرية الاقتصاد التكنولوجي قيد ال | This research focuses the technology gap analysis in knowledge - based economy. ESCWA and EURO countries are a case study. The main objectives of this research are to build techno - economic perspective, approaching estimation of technological gap, provides paradigm enhancing confidence of decision makers with importance of technological factor for economic development. As well as, this research provides strategic vision is aimed bridging the technology gap between ESCWA and EURO regions during the period of the last twenty years ago. The importance research reflects technological crises factors, development of science and technology indicators is expected to provide policy - makers with abroad information base to assist national development. In addition, building a new perspectives and alternative options. The problem of research is the technology gap as complex and multi - dimension affected package of environmental factors such as economic, technological, political and social. This research based on a particular assumption is the technology gap in knowledge - based economy reflection international technological division of labor between innovated and cited environments, as well as the know - how is the function of education, research and development, innovation, and information and communication technologies. The research depends on meso - approach is including the interaction among deduction and induction logic, micro and macro analysis, positive and normative analysis, in addition benchmarking approach. The structure of research consist of five chapters discuss a conceptual framework, theoretical implications, technology gap perspectives and formatting of technological indicators as well as empirical evidence for estimating the technology gap between ESCWA and EURO countries.This research has conclusion to reflect the theoretical implications and empirical evidence outcomes with related two regions. As well as the research adoption package of recommendations for supporting suggested strategic framework which discuses the role of government, private sector, universities, research centers, civil society institutions and United Nations Agencies.

صناعة الغاز الطبيعي في العراق : الواقع وافاق المستقبل == Natural Gas Industry In Iraq The Fact And Future Horizons

Author name: شكر محمود جاسم
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Natural gas is considered one of the main sources of the power in the world as it is used in many fields. It becomes a strong competitor for crude oil. In Iraq , Natural gas is used as a source of power or raw material in different industries such as petrochemicals , steel and iron , Azotic Fertilizers , Construction, etc.Also, it is used in generating electric power and used in house and facilities and services as fuel. Iraq has a giant prudential quantities of natural gas 3159 million cubic meters in 2002..Its production and consumption is low and improper with these giant prudential quantities. In spite of the importance of natural gas as a sources of power, but it is burnt a great quantity of it without utilizing it yearly as to that most of natural gas in Iraq is of the associated gas with crud oil and it could not be controlled producing natural gas. Iraq has just liquid petroleum gas ( LPG ) could be utilized directly and discarded other quantities due to the absence of the specialized factories which can be utilized it as it represented by Liquid Natural Gas (LNG) Factory..This research study the methods and horizons of the optimist utilizing from Iraqi Natural Gas and the ability of utilizing from the experiences of some Arab countries in this field which realize good result such as Algeria which has long experience in this field and Qatar of the recent extremely experience. Also, this study discusses the actual fact of natural gas industry in Iraq and developing the prudential, production and consumption for the period from 1970 to 2002..

دور تدفق راس المال الاجنبي المباشر في تمويل المشروعات الصناعية في دول مجلس التعاون الخليجي == The Role of Direct Foreign Capital Flows To Finance The Industrial Projects In GCC

Author name: سهام غالي حمود الدراجي
Supervisor name: عباس جبار الشرع
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: The industrial movement in the Arab countries suffered from great challenges. In front of these challenges is the existence of capitals to establish the industrial projects. The reasons behind this is the weakness of the public savings. So, because of the important role that the direct foreign capitals flows in the economic universal systems and increasing of its flows due to be considered as one of the important resource of finaucing the industrial development in the advanced countries and developing ones. Flows of Direct foreign capital became the important solution to cure the problem of financing the industrial projects. Therefore the GCC try. their best to get benefits from the movement of capitals, in order to get suitable revenues for their capitals which are invested in auother countries abroad. Also, these countries saw a great reception for the flows of foreign capitals, in order to establish many industrial projects and give a great push for their Development. GCC tried hardly to attract the foreign capitals by facilitating procedures and restrictions and make the informations very easy to get for the foreign investors. That, is in order to get advanced technology and new production methods besides, the technical managerial skills. Therefore the study depends on a hypothesis which said;"As long as the industrial projects in need of great capitals, there fore the flows of the Direct foreign capitals will perform the positive role in financing the industrial movement in the GCC. To test this hype thesis the study comes into three chapter trying to show the ways of attracting the foreign capitals in that countries and finally there are the suggestions and conclusions.

فاعلية الانفاق الحكومي في تحقيق الاستقرار الاقتصادي في العراق للمدة 1991 - 2006 == Effectiveness of The Governmntal Expenditure In Attainig The Economic Stabilization In Iraq For The Period 1991 - 2006

Author name: سكنة جهية فرج
Supervisor name: يوسف علي عبد الاسدي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

واقع وافاق الاستثمار في صناعة تكرير النفط في العراق == Reality And Prospects of Investment In The Oil Refining Industry In Iraq

Author name: سجاد صادق الهيد
Supervisor name: اسعد جواد كاظم الانصاري
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Oil industry is considered as one of strategic industries in the world because oil is the main source of word economy. It's importance to increase in developing countries such as Iraq. Iraq has a great oil resource of a bout 115 Billion barrel. This industry contributes in a great rate in the Iraqi economy.Oil industries are divided into several stages beginning from exploring and ending in refining and distribution. Oil refining industry has a special importance because it represent a join between crude oil and oil products and because if the additional value it adds to the Iraq economy. For these reasons , this research focuses on this industry by explaining it's stages , importance and it's real situation in Iraq from 1998 to 2008. It also focuses on the methods of reviving this industry by activating investment in this field. The researcher presented his views by concentrating on private sector and the mutual investments and supporting some supporting industries that support refining oil such as "gas to liquids ( GTL )". The research has three chapters. The first studies the concepts of oil industry in general and oil refining industry in particular, in addition to concepts of investment. The second studies the real situation of oil refining industry in Iraq during the period of study. The third presents the author's anticipation to revive this industry. The research ended with some conclusions and recommendations.

تحليل البيانات الثنائية لدراسة العوامل المؤثرة في حدوث التشوهات الولادية في مستشفى البصرة للنسائية والاطفال == Analysis of Binary Data : A Study of Factors Affecting Birthdefects In Basrah Hospital For Maternity & Children

Author name: ساهر حسين زين الثعلبي
Supervisor name: زهرة حسن عباس التميمي | عبد الكريم حسين صبر الجاروري
Specific topic: Statistics
Degree: Master
Language: Arabic
University location: Basrah
First pages:
Abstract: Basrah can be considered as a city that has been suffering form pollution more than any other city in the world of today. This is due to the successive wars it has undergone, the waste of the petroleum, gas, and petrochemical factories leave behind as well as the electric power generating firms this city contains. Furthermore, the location of Basrah by the sea has made the city liable to have epidemics, diseases, and birth defect. The phenomenon of distorted births is but the focus of this thesis.The researcher draws the attention of those undertaking direct or indirect responsibility so as to arrive at appropriate basic solutions. This study is an attempt at pinpointing the factors that directly or indirectly lead to the distorted births in Iraq in general, and in the city of Basrah in particular. Statistics is in order. The hypothesis of this study is that radiation may be the most serious cause of birth distortion. To verify this very hypothesis, the city of Basrah is chosen as the population and The Basrah Hospital for Maternity and children as the sample that covers the files or reports of the new - born babies during the period January - April, 2007. This sample is called " sample A". This is on the one hand. On the other hand, a special form is developed by the researcher and it is this form that forms "Sample B".Since the data collected is of a binary or dichotomous type, it is concerned with whether there is some birth distortion or not. That is why the dependable variable is referred to by 1 or 0 respectively. This type of variable is often indicated to by responding with ither "Yes", if there birth distortion; or "No" hen there is no birth distortion in medicine research. Statistically speaking, the SPSS ready - made program has been applied to data. This program has been used in social sciences and medicine research with high accuracy. The present research worker has applied a logistic model or pattern so as to study the factors that influence the occurrence of birth distortion. Among the results arrived at by the researcher is the residence of the parents Thisresult confirms the hypothesis that states that the regions exposed to the uranium radiation plays an important role in spreading birth distortion. Relatives have also proved to be influential and this is what is referred to as the hereditary or genetics variable. Finally, Rh factor is very effective in this respect. For this reason, the researcher supports all the calls for the authorities of both the public and private sectors at regional national and international levels urging them to do all they can to save the society catastrophic errors

تحليل مقومات ادارة المعرفة علاقتها بالابداع : دراسة استطلاعية لاراء عينة من منتسبي الشركتين العامة للصناعات البتروكيمياوية وصناعة الاسمدة

Author name: زين العابدين جاسم محمد السالم
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: Knowledge management is a new organization concept, which recently has been commonly used ,and which is concerned with organizing and providing intellectual resources for a modern organizati0n through the adoption of management for applications andmechanisms that in courage innovation and , preference of competitive advantage , cost reduction , and quality improvement for the purpose of increasing the ability of organization to survive and grow in to days world.The study aims analyzing knowledge management , exploring its basic components & the relations among them , and reflection of this on the level innovation in the two sample companies.The study was conducted at tow companies : state companies for Petrochemical Industry , and Fertilizers Industry. A sample of ( 40 ) persons in each company were selected for the study purpose ,including ( top management , departments of R& D and trainingdepartments , in addition to distinct persons ( technicians and administrative personal ).For the purpose of data collection , a questionnaire of ( 12 ) ma in and minor variables was developed. The study was based on tow main hypotheses relating to correlation coefficient and variance.The study has arrived at a set of conclusions , the most important of which is the high interest and benefit by the subjects of study in knowledge management requisites , especially knowledge product , organizational culture leadership, human resources evelopment in enhancing innovation

اهمية ومتطلبات الاصلاح المصرفي في التنمية مع اشارة خاصة للعراق == The Importance of Requirements of Banking Reform In Development With Special Indication To Iraq

Author name: زياد جواد لفتة الفيصل
Supervisor name: جليل شيعان ضمد البيضاني
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
Abstract: This study shed a light on the relationship between reformation process and economic development and the consequences that affects the potential affects on economical development process through the main role of banking sector in providing the necessaryfinancial finance for investment operations in its different types whether production or service with special consideration to Iraq where this research titled (The importance of Requirements of Banking Reform in Development with special indication to Iraq)has emerged, so, the research deals with the study of the relationship of banking reforms and its potential affects on the development thorough the factor of Banking finance.The problem of the research represented by the fact that many countries including Iraq did not reach to the stability even to the organizational and framework levels in spite the fact that most of developing countries have early start of banking activitiesparticularly Iraq. The nature of Iraqi economy makes the banking activities can not keep up with the development of political and economical events and unable to meet the needs of economical development that we seek.The hypothesis of the research includes the activation of the role of banking system which depends on banking reforms which should overcome the forms and instruments of conventional works followed by Iraqi banking system, the we can reach the possibilityof promote the banking reality which can serve the economical development in this country in very best way.As for the methodology of the research, the research divided into three chapters, the first one deals with some economical relationships and concepts related to banking reform, and the second chapter deals with the role of some International economical andfinancial institutions in economical and banking reforms, and the third chapter dealt with Iraqi matter as for the economical and banking reforms and their role in transforming the economical developments.The result of the research comp up with the fact that the hypothesis of the research could not be achieved because the all banking reforms did not come up with positive results which can greatly affect the funding transformation and on the country accordingly.
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