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الامكانيات والانتاج النباتي في محافظة البصرة للمدة 1990 - 2006 واجراءات تنميتهما في المستقبل == The Potentials And The Agricultural Production In Basrah During (1990 - 2006) And Its Developing Procedures In Future

Author name: زاهد قاسم بدن الساعدي
Supervisor name: عبد الرزاق يوسف نصر الله
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The agricultural sector is regarded one of the important productive sector in the developing and powerful countries. Its importance lies in the fact that agriculture is the main source of food stuff and it is One of the important sources to get incomes and jobs for a large proportion the population. There is a strong mutual relationship between industry and agriculture which provide raw material for Together with this is a domestic manufactures. large rate of the domestic industrial production lonsued by rural people.The agricultural sector is regarded a source for getting foreign currencies through exporting the spare agricultural goods abroad The agricultural sector in Iraq is characterized by the availability of land , water and human resources.Land resources ; it mean the total areas of land that are good for cultivation agriculture and to be used as a productive resource in the economic activity , the total area reaches ( 181,6) million of which (48) million are good for planting , this indicates the widepotentials of the vertical and horizontal expansion in agriculture in case all the appropriate and objective procedures are taken. As for mater resources which are rain and river water , then comes the lender ground water.As for Basrah , it has big agricultural potentials as good for planting areas reach (950,000) , besides water is available via Tigris and Euphrates as well as marshes water in Al - Huwaiza, ALHammar , mid - marshes and shatt - el - Arab , Also, the underground waters in AL - Zubair , Safuan, AL - Birjissiya and other areas in the province are available. There are large numbers of agricultural workers, and markets that are capable of consuming and exporting products in and out of the country.But it actually provide of agricultural crops for other provinces and abroad of the present , which indicates the presence of a drawback and shortage in manipulating these resources and potentials , consequently , this thesis sheds light on the available agriculture potentials in Basrah and the achieved production during ( 1990 - 2006 ) and the procedures taken to develop this reality in future.This thesis aims to determine and show the real available potentials for agricultural development and for increasing the efficiency of using the natural resources of the agricultural production in Basrah, it also aims to focus on the agricultural development crisis inBasrah and to make the agricultural sector an incentive power for the economic growth and defying challenges.This thesis adopt , the following hypothesis : The agricultural sector in Basrah suffers from negligence and weakness of the economic efficiency in manipulating the available agricultural potentials , which weakens it form covering the needs of the domestic in Basrah regarding food stuff during (1990 - 2006). To prove or disprove this hypothesis , this study has been divided in to four ehapters , the first chapter deals with the roles the agricultural sector in the Iraqi economy , this is done through four sections. The first section shows the roles the agricultural sector in making the total domestic production , the second is concerned with the above role in manipulating workers , whereas the third section explains the roles the agricultural sector in achieving the food security.The last one is concerned with studying this role in the foreign trade, The second chapter gives an analysis and a study of the agricultural resources and potentials in Basrah through three sections The first section deals with the agrarian lands and water resourcesin Basrah ,the second studies the working lands and the domestic markets regarding offers and demands in the province. the last section is concerned with studying the financial sources or the sources of provision Basrah agriculture during the study yearsThe third chapter deals with studying the agricultural production of some crops which Basrah produces during the study years. The first section studies dates production in the region of shatt - el - Arab the two regions of south Tigris and the marshes, the second dealswith studding to make crops and some vegetables in the western region. The last section studies wheat production in the two regions of south Tigris and the marshes. The study concludes with suggestions and conclusions by the researcher, the researcher deals with the analysis of the plant side in Basrah due to the shortage of data, information of the animal side and the stoppage of all station of breeding animals in Basrah as they were looted and destroyed. The researcher depends on two groups of sources , the first are the theoretical sources such as periodicals and theses ,etc.the second sources are field visits done by the researcher. these visits are to the formal of concern to the agricultural sector offices in Basrah. The aim of these visits is to get the necessary data and information to accomplish this study, also ,there are personal interviews with some of the agrarian officials, farmers and land owners by distributing forms to get enough information to be used as required

بناء نموذج محاكاة لتحسين اداء انشطة مركز اورام سرطان البصرة == Building A Simulation Model To Improve The Performance of Activities of The Basrah Cancer Tumors Center

Author name: ريسان عبد الامام زعلان
Supervisor name: محمد عبود طاهر | جواد كاظم العلي
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Basrah Tumor Center is of the most important medical specialized in the field of treating cancer in the south region of Iraq but due to the very great demands of the patients which is increased year by year , it is increased the stress on the capacities of the center materially and in regards to manpower [ doctors, nurses, beds Laboratory systems and medicines] effecting considerably in providing health treatment performance accurately at all facilitations of the irrelevant to the nature of patients reviewed this center thus it is necessitated to deal with this problem by a scientific and advanced mode assisting the center to upgrade his performance towards the best and the necessary to improve the level of its treatment. Upon this base , it is applied the technique of discrete accident simulation by following the mode of upcoming event and Mont Carlo in designing the model on computer representing Basrah Tumor Center in real world detecting the deficiency points and attempt to improve it as well as forecasting with optimist number of doctors, nurses, beds and laboratory systems and instruments leading to lessening the average time of waiting and increasing the means of treatment time providing satisfactory number of beds and laboratory systems and instruments contributing in improving treatment performance at the center at all and applying the model as an experimental tool for number of scenarios and then electing the optimist scenario leading to upgrading the center to theoptimist state in regards to its performance.This study concluded a group of findings the most important of which are : 1. The possibility of the model to represent the tumor center in real world due to the random nature of processes of accessing to the service is occurred and the movement process which is occurred in the suitable time for queues.2. The study showed the inconsideration for the number of doctors so that number of doctors at the tumor clinic is not sufficient nor equivalent with the continuous increment with number of infections and number of patients especially if the situation is stand as in past years without improvement as the study indicated it would never paid the service for half number of patient in 2011 in case the manpower and material possibilities are still in the same conditions without improvement.3. The ability of the model to identify the optimist number of doctors, nurses, beds and laboratory systems and instruments for the years from 2007 through 2011. The study provided a group of recommendation the most important of which : The necessity of applying the findings of the model in re - forming the organization of the center by providing optimist number of doctors, beds, and health cadre as to it is contributed in solving the problems center is suffered from improving treatment performance at all departments of the center.

تاثير استراتيجية الموارد البشرية في الاداء المنظمي : دراسة ميدانية في بعض الشركاث الصناعية العراقية في البصرة == The Effect of The Human Resources Strategy On Organizational Performance Empirical Study of Sample In Iraqi Industrial Companies In Basrah

Author name: رشا مهدي صالح كسار الخفاجي
Supervisor name: مسلم علاوي شبلي السعد
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Astrategic Relationship of Human Resources and its Impact in the Organizatiional Performance. A case Study of Sample in Iraqi Industrial Companies BY Rasha Mahdi Salih Kassar AL - Khafaji This thesis tends to test the relationship between the strategic human resources across its constitation (the strategic orientation of human resources, the attract of human resources, the development of knowledge and skills, the retain of them, appraisal of develop and improvement performance) and its impact in the organized performance according to its constitution (productivity, the satisfaction of employees, the turnover of labour, costs). This study is conducted in the general company of petrochemical and the general company of beeds or samples of (50) person consisting of boss ofarrangment and monitoring who have Bachelor and their service not less than (20) years. The researcher followed the hypothesis which tells that there is a feedback relationship and abstract meanings among human resources strategy and organizational performance. This study used the questioneere bill according to (likert) fifth scale. The study ceneludes that there is an atteution on the part of the samples and their support for the scale of (strategy of human resources) and (organizational performance).

العلاقة بين التوجه السوقي وادارة معرفة الزبون في تحقيق الميزة التنافسية : دراسة مقارنة لعينة من العاملين في المصارف التجارية العراقية == The Relationship Between Market Orientation & Customer Knowledge Management For Achieving Competitive Advantage (A Comparativestudy For A Sample of Workers Iraqi Commercial Banks)

Author name: رافت عواد موسى التميمي
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: The study problemis Identified by findinga gap between the market - orientation of the Iraqi banks and their behaviors to generate higher value for customers and thus achieve competitive advantage, and that many of these banks are still ignored or overlooked for the customerknowledgemanagement as a comprehensive method to shareknowledge with the customer.This study seek to describe the relationship and the impact between market - orientationwith it is secondary variables (customer orientation, competitororientation, inter - functional coordination) as a independentlyvariable, and customer wledgemanagementwith it is secondary variables (knowledge about the customer, knowledge for customer, knowledge from customer) as a mediatorvariable, in achieving competitive advantage with it is indicators (cost, quality, flexibility, delivery) as supported variable.The study consists of four chapters, the first deals with the methodology and previous studies, and the second dealswith the theoretical framework for the study, while the third concerns with the field study and the third, and the fourth chapter contains the conclusions and recommendations. The studyis conducted on a sample of banks (government and private),A questionnaire is used totest hypotheses this study based upon where this questionnaire is negarded asthe main tool in the collection of data with personal interviews and field observations.The study marches to set of conclusions about the field side, the most important is validating it is hypotheses, and finding that there is a variance in bank interests in the adoption their dimensions and their secondary variables, where it is clear from the result that the private banks in more interested in these variables from the governmental banks.Finally, the study introduces some recommendations including the need to establish organizational culture supports establishment of an information system about the market which facilitate knowing and identifying the needs of existing and potential customers , marketing strategies of competitors, and the necessity hiring the information generated by the market by the banks to design and implementation their current and future in addition to adoption of customerknowledgemanagementas a comprehensive.

الازمة المالية العالمية 2008 وانعكاساتها عالميا وعربيا == The Global Financial Crisis 2008 And Its Reflaxs On Selected Arab Countries (United Arab Emirates - Egypt - Iraq)

Author name: راضي عبيد نغيمش الشمري
Supervisor name: اسعد جواد كاظم الانصاري
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The study subject one of the most important economic issues, Is the global financial crisis 2008, the crisis marked by all the crises that preceded the crisis was the most influential on the global economy and worked to change the economic thought in most parts of the world.Crisis has hit the mortgage market in the United States of America and spread to the capital markets and has swept the financial sector both inside and outside the United States to the growing economic interdependence due to globalization and moved the crisis to the real sector of the prevailing state of economic recession all over the world and influenced many of the economic variables by the crisis. The study aimed to identify economic and financial aspects that have been affected by the Arab countries according to the correlation of Arab country to the outside world and the nature of the economy of Arab country was the choice of three models of the Arab countries have been selected UAE as a modelfor countries of Persian Gulf that have been affected in the financial aspect largely to its association abroad, was selected Egypt as a model for a country with open economy average The study of the impact on financial and economic sectors in Egypt by the crisis and the third model represents Iraq as a country with the openness of financial non - existent on the outside and the economy unilateral depends on the oil in a large study found not affected by the financial sector in Iraq and are influenced by aspects associated with the oil at the end of the study was designed Arab strategy to avoid crises

مناخ الاستثمار في العراق للمدة 1997 - 2007 == Climate Investment In Iraq For The Period (1997 - 2007)

Author name: خولة رشيج حسن
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Iraq economy has experienced asignificant shifts in the second half of the last century, as a result of shifting in political level, which was highlighted by the revolution of July 17 to 30. Resulted in it has establishment of a political system characterized by centralized, which leading to control of the puplic sector for the whole economic activity in the country. Despite the improvement that occurred during the seventies,due to increase oil revenues after the nationalization , the situation has not invested optimally, beside,breakiugant the Iran - Iraq war. The subsequentes economic blockade, the followers of misguided policies and ill - considered, which caused several disruptions contributed, because of the huge change of times for Iraq economy. During the second half of the nineties previous Government tried hard to make some adjustments.It proceeded to establish the Commission on investment, Ministry of Planning, reflecting the trends and new U.S.investment,especially Arab and foreign investments. But these directions and policies have not been stable, because of the conditions that prevailed at that time.After the fall of the former regime in Iraq in 2003 the successive governments adopte new direction aimed to develop the Iraqi economy by stimulating investment, both domestic and foreign investment ,that had been established through the issused Investment code No.(13)for the year 2006.The process of attracting investment is based primarily on the availability of investment climate characterized by political and economic stability and provide the infrastructure as well as the availability of legal stability and other things contained in thenvironment or investment climate.

اثر المناخ التنظيمي في عملية الابداع : دراسة ميدانية في عينة من المنظمات الانتاجية في محافظة البصرة == Effects of Organization Climate In Innovation Process Logistic Study For Sample Productive Organizations In Basrah Governorate

Author name: خليل ابراهيم عيسى الخالدي
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: the aim of this study is to discover the effect of organization climate in innovation organization process in the productive organizations in Basrah.hrough analysis and diagnosis the defect and power points in thecorrelation among the varables either independent or main and the variable accredited the organization innovation as shown by the analysis of the importance of sub - variables form each main variable.the study has been made for a pattern of directors, engineers , technicians,creators in protective organizations Basrah.his study is depended upon three main hypotheses and sextracted other sub - hypotheses as the researcher used the descriptive manner in the theoretical aspect and statistical analysis in the application one. For this turn , it is developed controlled and tested questionnaire form.the study concluded the importance of organizational climate and its effect in innovation at the protective organization. All the correlations among the dimensions of organization climate and the variable accredited the organziation innovation are an importance and positive correlations. Also, the study recommended on the importance of organization climate and its active role in organization innovation espeially at the protective organizations ( of electric and industry sectors in Basrah).

اعتماد تقنيات حديثة في نظام ادارة الكلفة لتطوير اعداد الموازنات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الصوفية == Depending New Technique For Cost Management To Development Preparation of Operating Balances Practical Study In General Company For Wool Industry

Author name: خلود عاصم وناس
Supervisor name: نصيف جاسم الجبوري
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: Many challenges have been surrounding the modern works environment such as competent characteristic، globalize، continuous improvement، information technology and others, which deserve reaction in order to stay within the competencecircle and achieve decisive success. Therefore we must focus the light on the computer future information in which the administrative computer in genera which save these information.As far as the operating balances as an instrument to observe the future , it should work and harmonize with environment situations changes , especially we are living in the technology revolutionary era.The integration of commercial & financial markets is the main motive which pushed towards open competition , that lead to review the technique of cost administration system.therefore a change is made from traditional costs to aimed at costs.The researcher has focused on some new used technology to prepare the employment balances (Activity Based accounting ‘ continuous improvement، aimed at costs، Kaizen costs، reengineering the operation ) , and how comply with in the IRAQI environment.Some believe that there is the ability to continue making the traditional employment balances, but globization of the environment, and abate the influence of local environment changes on the industry, will force us nowadays more than any other times to proceed forward using modern technique, because our relatively small company works today according to world system.There fore the researcher creates the proposed treatment for how develop the preparation of the employment balances according to the modern technique for costs administration system. In order to achieve this study , we divide it to five chapters to cover both sides , theoretical and practical.Chapter one is specialized for displaying of research program and the previous studies through two researches ; first one is dedicated with methodology of the research and the second is dedicated for previous studies.Chapter two is specialized for studying the system of costs administration and its technique , which is focused in both researches on : first is dedicated to study the system of costs administration ; the second is dedicated to study the technologies of the system of costs administration and its methods for achieving the strategy of economy unity. Chapter three; is dealing with the role of the costs administration system in preparing the employment balances through two researches ; first is dealing with the concept ofemployment balances and how prepare them , the second is dealing with the technique of system of the costs administration to prepare the employment balances.Chapter (four); is dedicated to study the actual performance of the wool industry company through two researches ; first research is dedicated to the presentation of the company and its production operations and organizational structure in general, and mechanical carpet victory particularly ; the second research is dedicated for studying the use of some technique of system of the costs administration to prepare employment balances.Chapter (five); is dedicated to display the conclusions and recommendations which were reached according to the practical and theoretical studies.

واقع التنويع الاقتصادي ومتطلباته في ظل سياسات التحول في العراق للمدة 1970 - 2008 == Reality of Economical Variety And Its Requirements In Change Politics In Iraq During (1970 - 2008)

Author name: خالد جميل كامل
Supervisor name: مانع حبش الطعمة
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The issue of multisource of income is considered to be very important in developing countries especially in Iraq and Arab countries, where the economical strategies used in those countries failed to achieve this goal as it failed to create national economy core able to steadily survive and grow up for long time. The Iraqi experiment shows that its economy fully depends on its oil revenues in treating all existing problems whether it is social, economic or political problems. Consequently , instead of developing and increase economical sectors which will prepare the country gradually to be self - dependent regardless of depleted oil wealth, they (i.e.developing countries) involved in polices and measures that led to exhaust most available energies and turn away from productive sectors, so it is not only failed to create new productive activity but they cause to make all existing traditional activities to be stumbled in those countries such agricultural and trade sectors and othersin addition to aggravate the imbalance framework like high rate of employment in governmental sector.Therefore, multisource is very necessary and urgent in Iraq which coincide with the increasing demand on oil economically which it is very important to find substitutions that can redeveloped and able to reduce the dependence on oil revenues influence on Iraqi economy and then create real wealth that capable to be durable and face external crisis which national economy may subject to as what happen by the end of 2008.To achieve this goal, we should reconsider the measures and strategies acted by Iraqi government in past years after it has become obvious that those strategies unable to improve the economical performance and the welfare of the society in spite of all potentials of which the oil resources make it possible to happen. All that should accompany by creating national strategy which determine the basic priorities in the field of reform and economical variety work side by side with required will to achieve this goal. Thus these, two conditions (the transparency of strategy and willingness availability) considered to be very important otherwise all efforts seek to diverse the production resources and increase revenue sources will be obviously failed.

التحليل النوعي للبيانات في القوائم المالية المنشورة للمصارف التجارية لغرض تقو م الاداء : دراسة تطبيقية في مصرف الشرق الاوسط العراق للاستثمار للسنوات 1998 - 2002 == Qualitative Analysis of The Data In The Published Financial Statements of Commercial Banks For The Purpose of The Evaluation of Performance : An Applied Study of The Iraqi Mideast Bank For Investment (1998 - 2002)

Author name: خالد جبار سوادي محمد الظالمي
Supervisor name: فاضل حنتوش عبد الله المحسن
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: Qualitative analysis of the published financial data is very important to know about the actual performance of the economic unit. Such analysis depends on evaluating the type of policies ,principles and techniques of the accountancy that are employed toprepare the financial data so as to extract the financial indicators that measure performance.This study aims at displaying the contents of the published financial statements and the criticism directed to them. Then , the study tackles the concept of qualitative analysis of the published financial data. It also shows the techniques and the indicators that can be relied on for the process of analysis. Techniques of qualitative analysis are used to reveal the actual performance of the bank under study after making some substantial modifications on the numbers in the account books.The case sample chosen in this study is the Iraqi Mideast Bank for lnvestment because it is a pioneer domestic bank in Iraq.The study arrived at some conclusions ; amongst which is that the published financial statements are considered as an important and principal source of information though they have some defects that limit employing them in the qualitative analysis. Also , it isnecessary to carry out a qualitative analysis of the published financial data for the bank under study here , so as to clarify the principles , the techniques and policies of accountancy that the bank utilized to prepare its financial statements , and to show the degreeof risks surrounding its assets.The study presents somerecommendations that can help the bank measur its actual performance.

تقويم النظام المحاسبي الموحد في ضوء نظرية المحاسبة والمعايير المحاسبية العراقية الدولية == The Evaluation of Unified Accounting System In The Light of Accounting Theory And International And Iraqi Accounting Standards

Author name: حيدر عبد الحسين حميد المستوفي
Supervisor name: ماهر موسى العبيدي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: The accounting uniformity concept is not coming from nothing, but it emerges due to requirements resulted by certain conditions and justifications associated with human development movement in economical and social environment. In fact, several professionalorganizations, which have the right to develop accounting, have issued obligated accounting standards. Also, the Arab league and Arabic organization for administrative sciences have adopted trends put unified Arabic proofs for accounting administrative andeconomical systems, in addition, the issue of several of unified accounting systems in some of Arabic and foreign countries.Moreover, United Nations adopted schedules and indications of the national accounts for all countries in the world, {recommendationsand integrated patterns}.The accounting system is considered as a copy of accounting integration pictures because it is determining perfectly and typically all aspects of accounting applications, starting from accounts guide and finishing with preparation of final accounts lists.Iraq is considered one of the countries, which is followed the way of central planning of the economy. This is necessitated the adoption of unified accounting system in order to ensure that the economical unites are followed unified bases in methods of treatingthe presentation and classification of accounting data and ))b(( information. So they will provide a wide fundamental of data and information which serve various needs of the economical unites. Also they provide the economical planning establishments according to their need of data and information through joining the accounts of economical unites with national accounts.The international impacts into the accounting are becoming today direct international challenge to the accountants in most countries of the world. Therefore, a set of international accounting researches appeared which aimed to face the internationalenvironmental changes in all aspects. For this reason, the international accounting is found as accounting field that makes comparisons and classifications for the accounting systems and for the applications at international level. It is also issued a set ofresearches, which help to organize and control international businesses, beside its publication to a group of accounting standards which could be applied internationally as an aim to coordinate the accounting and then unified them internationally.The existence of international accounting rules and standards does not also neglect the importance and necessity of finding and doing national accounting standards, because of the accounting environment difference which is a result of differences ofeconomical, social, political and legislative systems in the different countries. The finding and presenting local accounting standards do not mean necessarily the interaction with international and regional accounting standards but the reality insisted to be both accounting ))c(( standards together into entire completed frame. Accordingly, it is essentially to spend more efforts to take the core transactions which are working to narrow the gaps between world’s countries, and to limit the variety and the differences in accounting standards, methods, and applications within those countries. For raising up the real situation of accounting practices have been used in Iraq as one of the developing countries, also at the same time it is aiming to achieve more progress and luxury. Thisstudy is done to make practical and scientific evaluation for the unified accounting system and to show to which extent this system has been participated in performing the needs of various parties utilized from the information. This evaluation will be done in light of accounting frames and international Iraqi accounting. Thus, to achieve this purpose, the study is divided into five chapters. The first one presents the based methodology and previous studies in two researches. The second chapter is the entry to main subject through its presentation of the accounting uniformity.it has three researches too, the first one is about the experiment of the accounting integration at international level. The second research is on the characteristics and principles of unified accounting system. The third one deals with the coordination of international accounting standards at international level.The third chapter is dealing with the study of the adjustment of the unified accounting system with theoretical frame of the accounting and with international and Iraqi accounting standards.This chapter has also three researches. The first one is about the adjustment of unified accounting system with the theoretical frame of the accounting. The second research is on the experiment of Iraq in making the accounting rules and standards and how these are adjusted with international accounting standards. The third research is on the adjustment of unified accounting system with international accounting standards.The fourth chapter discusses the practical side of evaluating the integrated accounting system in light of accounting theory and international and Iraqi accounting standards by practical study to the academic and professional application, and then analyzing theanswers of the questionnaires with output analysis. This chapter has three researches too. The first one is on the evaluation of adjustment of accounting system in light of the accounting theory.The second is dealing with the evaluation of the unified accounting system in light of Iraqi accounting rules and standards. The third research is discussing the adjustment of unified accounting system in light of the international accounting.The study is ended with the fifth chapter, which is concentrated on demonstrating the important conclusions that the study reached. Thereby the important recommendations and suggestions to which the study reached in order to participate in developing the accounting in Iraq so that it could be in its expected real role.

تحليل وقياس ظاهرة العجز المزدوج في مصر وتونس والمغرب للمدة 1975 - 2000 == Analysis And Measurement The Twin Deficiit Phenomenon Iin Egypt,, Tunisia And Moroco For The Period ((1975 - - 2000))

Author name: حلمي ابراهيم منشد
Supervisor name: عباس جبار الشرع
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The main aim of this Thesis is to test the twin deficit phenomenon and the Ricardian equivalence hypothesis in Egypt, Tunisia and Morocco for the period (1975 - 2000). To satisfy the aim, a several number of Econometric tests are follow : 1 - Testing of independent of monetary policy from the Fiscal policy. The results show us that the monetary policy dependent on the Fiscal policy in Egypt, and the budget deficit have an inflationary effect, in contrary to Tunisia and Morocco.2 - Testing the effect of Fiscal variables on private consumption by using Feldstein and Modigliani approachs. The results refer to the negative effect of budget deficit on private consumption in Egypt according to Feldstein approach and which meet to Ricardianequivalence in Egypt, in contrary to, in Tunisia and Morocco.3 - Testing the effects of Fiscal variables on private investment by using stepwise regression model, the results tell us the Crowding - out effect for some Fiscal variables in these countries, and Crowding - in effect for Trade liberalization on private investment in Tunisia and Morocco.4 - Testing of causality relationship between budget deficit and current account deficit, using Augmented Dickey - Fuller (ADF) test, Cointegration test, Engel - Granger approach for error correction model, and Grager causality test, we find that non - Cointegration of time series of variables in Tunisia, and Cointegration of time series of variables in Egypt and Morocco. And satisfying the Ricardian equivalence in Egypt and Tunisia, and satisfying the twin deficit in Morocco according to the bidirectional causality relationship between budget deficit and current account

الاوراق المالية الاسلامية بين النظرية والتطبيق == Islamic Securities Between The Theory And Practice

Author name: حسين علي هاشم اللعيبي
Supervisor name: اسعد جواد كاظم الانصاري
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: ndirect investment with securities in the international bourses is developed upon merging the globalism and the wide range of communication revolution making this world like a little mini village, but handling the securities under the law made by mancontrolling the economic movement according to the capitalism eventually is in contrary with the rules of the Islamic forgiveness legalization advices us to avoid selling through corruption things, those harming the community or prohibited for itself nature and itsnegative effects on its taker as to it is interested with producing and merchandise alcohols, drugs , or pork flush etc. of unethical services or those dealing with usuries which is sale the debts which is a prohibited or aleatory contracts or gambling sales' forms and then Islamic Economical Thought now passing a parturition and coming to a point where the outcome providing types of Islamic tools and securities which may an alternative of the economical law made by the man.This thesis is interested to separate the right one from others this from and showing its correlation with the economical theorem and the scientific concepts serving the economical development , First chapter argues the matters of comparative and distinguishingbetween these two types in regards to the theoretical part arguing the theories of concerned capital interest price related with the securities in the capitalism economical though and then discussing the principles of Islamic economics and the prohibited sales as per the Islamic legalization whole the second chapter argued the economical inclusion of it attempting to find its relation with the theories of production, distribution and handling as well as the methods of filling the saving and financing investments eitherdirectly or indirectly. Third chapter concerned with issuance such these securities in the real world in the states and is different in the financial institutions , banks, investment funds and incorporations , also the economical principles of fiscal , monatory and development policiesbenefiting from such these applications. While fourth chapter is dictated to show modernized methods to produce such these securities called Islamic Financial Engineering followed by the conclusion of the researcher to produce new products in relevantwith developments need and application. Consequently, the researcher concluded the most important results and recommendations in this regards through which it is notice the realization possibility of verification from the target hypothesis or not!.

استخدام المواصفة القياسية الدولية لتحسين جودة الاداء ISO 9001 : 2000 في قسم المشتريات لشركة نفط الجنوب : دراسة حالة == Improvement Performance of Purchasing Department of South Oil Company In Basrah (A Case Study)

Author name: حسين علي زيدان العقابي
Supervisor name: محمد عبود طاهر | علي محسن يوسف
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:
Abstract: Purchasing management is considered the most important functions of the industrial companies as to its great role in providing all requirements of the works of these companies so the performance of workers employed in purchase control in regards to the quality of performance and the positive effects on realizing the best levels of quality in respect of purchasing materials and equipment required for employment supply and production ?The study accredited the Standard specification ISO 9001 : 2000 toidentify the level of current performance quality for the stages of purchasing transaction and then evaluation the performance of purchasing department identifying weakness point and search for improvement techniques to develop the performance of employees of purchasing management. ?The main objective of this study is to identify the real fact of purchasing management and intend to improvement it through applying ISO 9001 : ?The study depended upon a hypotheses including (applying ISO 9001 : 2000) at purchasing department through determining the level of application and documentation among the requirements and the real fact of the performance of purchasing department and then express the level of quality for current performance to the sake of identifying the procedures.?The researcher concluded the following : Purchasing management suffers from the weakness of the accredited system to find qualified suppliers avoiding failure of supplying. And level the documentation of purchasing department and the limitation of reviewing and reference to old orders of the suppliers who would dealt with and they filed in supplying but it is continued dealing with them again.

الجوانب الاقتصادية للموازنة المائية في العراق == The Economic Aspects of Water Balance In Iraq

Author name: حسيب عبد الله رويح الشمري
Supervisor name: جليل شيعان ضمد البيضاني
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Water is life and the first article, to which mystery of God in this life and survival ,and existence and construction. As the Water is the most important resource on earth is the guiding force that underpin the efforts of social and economic development.Not only the water problem in Iraq on the lack of revenue but also in the water. extends to water quality decline and turn into water unfit for use, especially after the establishment of water projects in Turkey, Syria and changing river courses for Iran.Hence the importance of water crystallized at the end of the twentieth century at the global, regional and numerous studies of water in spite of their rarity and therefore it is necessary to develop new strategies for the development and management of water in aneconomical and proper in order to avoid scarcity at various levels. Which will be pressure on agricultural production and to weaken the domestic situation of the families of the rural and industrial sectors, not to mention the increased risk to the environment and health problems.And tried to touch on the thesis that the thought of water and the proposals of the international and Bey, which now focuses on the concept of a single incision and left the supply - side water. The thesis focused on the concepts related to water markets andTrading. Where in addition to the concept of virtual water in addition To a set of indicators Various aquatic. Turning to the thesis of equitable and reasonable use on water quotas, which means to remedy the negative effects and work to build bridges of participation and interest based on a solid base of what will lead to economic revitalization and promising work to assess all the results to achieve sustainability in water resources and good management.And water in order to be a way of cooperation, the researcher about that summarizes a set of points, namely : 1 - so they can be that the style of cooperation rather than confrontation and water as a neutral and a key element of cooperation and good neighborliness.2 - The need to do a quick and urgent review of water policy in the country.3 - the need to expand the establishment of small and medium - sized dams with the allocation of agricultural land to them. 4 - The importance of the seizure to the environment and the fear of pollution should be made to.As for water policy should be to put the basic foundations and on the basis of the interaction between water security and food security and environmental security. In order to be a water policy actors in order to raise the efficiency of water use and which results in density crop with targeting the expansion of cultivated areas in order to increase agricultural production and water policies also work the integration of a harmonious between the system of natural and human system so that the concept of integration and sustainability factor in achieving a balance between supply And demand. The researcher within the plan discussed in the following chapters : Chapter I : The situation of water resources in the world.It included three sections each containing the Study of the subdivisions The first topic : addressing the problem of water globally, within the The second topic : the distribution of water resources, the Arab world. Section III : Economic theory and the integrated management of water resources.Chapter II : Water Resources in Iraq..The first topic : the reality of water in Iraq..Section II : Water demand in Iraq..Section III : Water supply in Iraq..Chapter III : The water balance in Iraq..The first topic : water policy and changing the water.Section II : Cases of water balance and ways to address water deficit.Section III : Estimates of water future resources in Iraq.

تطبيق الخوارزمية الجينية في تنظيم تتابع العملية الصناعية في ورش الانتاج : دراسة حالة

Author name: حسن عبد الهادي حسن
Supervisor name: مسلم علاوي شبلي السعد
General topic: Administration and Economics
Specific topic: Business Administration
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Business Administration
Language: Arabic
University location: Basrah
First pages:

مدى اعتماد المصارف العراقية الخاصة لمتطلبات محاسبة الادوات المالية في ضوء معايير المحاسبة الدولية == How Dependent of Iraqi Private Banks To The Requirements of Financial Instruments Accounting In Light of The International Accounting Standards

Author name: جاسم دويج دعير العبودي
Supervisor name: عبد المهدي عباس محمد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aim to identify the extent of the adoption of Iraqi private banks of accounting financial instruments according to International Accounting standards No(39), No (32) and International Financial Reporting standard No(7), also the study aim at identifying of adequacy of the Requirements of this Standards of Iraqi private banks ,In addition the study aim at identifying of the Impediments and reasons that stand in the way of the overall compulsory Requirements of those standards of (IPB). In order to achieve the aims of the study ,using published literatures the accounting financial Instruments ,also using the annual Reporting of(IPB) to know the extent of the adoption of these banks of Requirements of (IAS) rather for ,in addition the researcherhas investigated other data by a designed questionnaire that was according to requirements of (IAS,39,32) , (IFRS 7) , previous studying and theoretical of the study. By studying the case of Iraqi Middle East Investment Bank and with using certain statistical techniques , (SPSS, 14) program so certain analysis and results were obtained the Important results showed that Iraqi private banks didn’t extent on requirement (IAS),in addition for the is adequacy of accounting financial instruments ,but there are most important reasons of not overall application for this standards which are ; shortage in qualified accountants and there are not laws obligating of application financial instrumentsstandards. According to the study which has recommended that holding seminars and sessions to identify of the importance of international accounting standards and take advantage from the experiments of countries that have applied those standards. Also the study asrecommended giving the private sector amore significant role in deciding the standards that suit them in all stage of development revision and implementation of those standards.

استخدام مدخل الخصائص التقنية لمعلومات المحاسبة الادارية في صياغة وتنفيذ استراتيجيات المزايا التنافسية : دراسة تطبيقية في شركة الهلال الصناعية - مساهمة مختلطة == Using Technical Attributes Approach For Management Accounting Information In Formulating And Executing Strategies Competitive Advantages Applied Study In Al - Hilal Industrial Company

Author name: جابر حسين علي جابر
Supervisor name: هاشم علي هاشم الموسوي
General topic: Administration and Economics
Specific topic: Accounting
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory

واقع الخصخصة في الاقتصاد العراقي للمدة 1987 - 2005 ومستقبلها في ظل استراتيجيه التنمية الوطنية

Author name: تغريد قاسم محمد ابو تراب
Supervisor name: شعبان صدام منشد الامارة
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Iraqi economy Suffering , as an economy of the developing countries, from many economy problems which appeared as an imbalance in production structure, drastic of its debts and failure of its development actions. This status proving the public institutions failure in managing the resources. That of course causing in wasting there resources and hindering the development process.After the year 2003 ,Iraq has seen dramatic change. Therefore, a great transforming has seen in Iraq and new derivations appeared in all economic, social and politic fields. In to adoptee developing strategy depending on the market mechanism that means going to ward a doling privatization policy from many alternatives of the economic area in Iraq , in order to rebuild. The economy the study , therefore , depending on a hypothesis saying that " using the privatization policy and allowing the private sector to become as effective partner in the economic activity , will be led to improve the the performance of national economy and develop it"

دور القطاع الخاص في الاقتصاد العراقي للمدة 2002 - 2008 == The Role of Private Sector In Iraqi Economy For The Period (2002 - 2008)

Author name: بيداء رزاق حسين الزيدي
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: This study aimed to seek the reasons of private sector weakness in Iraq , and present the suggestions concern with the subject. The private sector is still weak ,it can't depend on it , as alone , to raise investment rates , and dealing with unemployment problem so , it is the function of the state to take care to support the private sector , in order to help itself to grow and develop. that isbecause this sector considered to be the valuable source in generating the income , and changing.The productive base , reconstruction , and develop the public services. The Hypothesis of the study sags ''The policies of the reformation in Iraq can't support the importance and allocation of the private sector , in order to participate in taking out its rolein guiding the economic development process in Iraq''.The result of testing the hypothesis showed the study that the reasons of private sectors weakness in Iraq are the bad economic policies that the state used.Finally , The study showed that the result of the study will serve the decision makers in economic policies to adopate the policy that is move positive to activate and develop the private sector in Iraq.

نظام خبير محوسب لتحديد الفترة المثلى لعمليات الصيانة == Computerized Expert System To Determine Optimal Interval For The Maintenance Process

Author name: بهاء عبد الرزاق قاسم
Supervisor name: محمد عبود طاهر
General topic: Administration and Economics
Specific topic: Statistics
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: Maintenance process is considered to be one of the important activities in the life of industrial establishments, thus the maintenance aim to conservatism on high operational properties of machines.Depending of precedes, we suggested a system instead of a statistical expert in the ( Domain of determination of optimal interval for execution maintenance policies ).The System has a statistical knowledge base about, weibull and exponational distribution, in addition to a knowledge about test of goodness of fit to determine the probability distribution of delay time.After we build expert system , we test this system as first phase on the data of past study, and we get outcome accordance to study outcomes, then we supply guide on expert system success.Stat company of fertilize south region has been chosen to be a good field for this study , and we obtain to optimal interval of maintenance execution equivalent to four month.

قياس الاداء التنموي لاسواق المال العربية للمدة 1994 - 2004

Author name: بشير هادي عودة الطائي
Supervisor name: زهرة حسن عباس التميمي | مصطفى مهدي حسين
General topic: Administration and Economics
Specific topic: Economy
Degree: Doctorate
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:

واقع اداء صناعة النقل البحري في دول مجلس التعاون الخليجي والعراق : دراسة مقارنة == The Real Performance of Maritime Transport Industry In G.C.C. A And Iraq (A Comparative Study)

Author name: بان علي حسين المشهداني
Supervisor name: فاضل جمعة جبر العقابي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:

سياسات تحرير التجارة الخارجية وانعكاساتها على الاقتصاد العراقي للمدة 2002 - 2007 == Policies of External Trade Liberation And Iraqi Its Reflections On The Iraqi Economy 2002 - 2007

Author name: باسمة كزار حسن
Supervisor name: نبيل جعفر عبد الرضا المرسومي
General topic: Administration and Economics
Specific topic: Economy
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language: Arabic
University location: Basrah
First pages:

توزيع الارباح وسلامة راس المال على وفق المنظور الفقهي الاسلامي : دراسة حالة في المصرف العراقي الاسلامي - نموذج مقترح

Author name: ايمان سعيد عيدي
Supervisor name: مكي عبد الكريم عبد الواحد
General topic: Administration and Economics
Specific topic: Accounting
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Basrah
First pages:
Abstract: This instruction is discuss how division the profits in the islamic bank activities in perservation understood in money capital , and which represented the application student for accounting bases according to the isIamic phiIoIogy , and this the student is includedfive sections as below : 1. first section : include the research procedure.2. second section : discuss the thought developed for accounts ,account concepts , objectives , account , information - character isties properties and system out puts , and deals with the difinitionand discussion in the assumrtions , principles , determinates.3. third section : deals with the acount develope in islamic thought and discussion the assumptions , principle and determinates from the islamic philology.4. fourth section : deals with the account application in islamic iraq bank with suggested sample.5. fifth section : conclusion and advices
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