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اعتماد محاسبة الانتاجية وفائض الانتاجية مدخلا متكاملا لقياس التغيرات في الارباح لغرض تقييم اداء الشركات الصناعية : دراسة تطبيقية في الشركة العامة للصناعات البتروكيميائية == Dependency of Productivity Accounting And Productivity Surplus As Integrated Approach To Measure The Changes In Profits To Evaluate The Performance of Industrial Companies Applied Study On The State Company For Petrochemical Industry

Author name: اياد شاكر سلطان
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:

اسواق المشتقات ودورها في العولمة المالية

Author name: الهام خزعل ناشور
Supervisor name: شعبان صدام منشد الامارة | مهدي صالح حنوش
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:

مدى تاثير الخصائص النوعية للمعلومات المحاسبية بالقوة التنظيمية : دراسة تطبيقية في مديريات انتاج ونقل وتوزيع الكهرباء في البصرة == Extent Impact Qualities of Accounting Information System By Organizational Power

Author name: اشرف عبد ربه احمد
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 aims at revealing the relation of the organizational power to the qualities of output in the accounting information system in units and sections of administrative level in three companies belonging to the Directorate of Electricity of the southern area of Iraq in the city of Basrah. The study depended on building a model to analyze and identify the relation between the independent variable (organizational power) and its main independent variables (power of formation , power of experience and power of status) on one hand and the dependant variable (qualities of the output of the accounting information system ) and its main variables (trust and feasibility) on the other hand.The study is based on one main hypothesis branching on other six assumptions. The researcher uses the descriptions. Approach in the theoretical part of the study and the statistical one in the application. A controlled and standardized questionnaire is developed for the purpose of application in the study.The study arrived at the conclusion that there is a significant relation between the organizational power and the qualities of the output of the accounting information system.All these correlative relations between the elements of the independent variable (the organizational power) and the elements of the associated variable (qualities of the output of the Accounting information systems) are positive andsignificant. The study also presented some suggestions and recommendations ; amongst them emphasizing the importance of the sources of the organizational power and the role this power plays on affecting the qualities of the output of accounting information systems and that will lead to adopting scientific methods to promote and develop qualities of the accounting information system.

دور بعض الاساليب الاحصائية في تطبيق الحيود السداسي : دراسة تطبيقية في مصنع المعتصم للزيوت النباتية في ميسان

Author name: ازهار عزيز عبد اللطيف الرمضان
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: Statistics consider as the spine for the strategies of quality control system , because of its important role in using its tools , theories , analysis in these strategies. In the six sigma strategies ( DMAIC) & ( DMADV) every step of them doesn’t be empty of the statistical ways. Our study depending on applying the statistical tools and quantitative which used in the six sigma strategu to implement the performances ofquality control in the research sample to rise the required quality by know the productions derivations and the reasons of idleness the production process.This thesis includes five chapters. chapter one deals with show last studies and projects about this subject. Chapter two & three includes the statistical manners for quality control and defintion of the six sigma and role of the statistical in applying its strategy.Chapter four include the practical applying for some of the statistical tools that uses in applying the six sigma strategy of the DMAIC.Chapter five include the results and recommendations , which talks about how to develop the production in AL - Motassim factory of vegetable oils , oils line and know absence of statistical process control depending only on the lab analysis to put the elements due to the specification limit these dan with neglect the main causes of defects , so the production process and the production are not in the required quality.This study explained the importance of importing the modern information and the technical products to rise up the low level of our national industry and supplying the libraries with the modern books and researches.

الكلف البيئية للتنمية ومقتضيات تضمينها للانشطة التنموية واظهارها في الحسابات القومية : دراسة حالة العراق == The Environmental Costs of Development And Requirements of Its Adding To The Developing Activities And Displaying Them In National Accounting (Iraq As A Case Study)

Author name: ازهار عبد اللطيف حسين
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:

الاقتصاد الرقمي والفجوة الرقمية في الوطن العربي == The Digital Economy And The Digital Gap In Arab Land

Author name: اخلاص باقر هاشم النجار
Supervisor name: 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:
Abstract: Universal economy goes forward towards any economy which depends upon science, knowledge and technology, and the increasing dependence of economic and social growth on the technological level.the weakness of technological level considered to be one of the important problems for Arabic economic that lead to that weakness through the last decades ,All these problems have been reflected in declining of the GDP.Technology can be defined as human ability to transform the scientific ideas into useful products.Technological level for a country can be measured by productivity standards and measurement.Therefore, developing of technological level can be lead to increase working opportunities and attracting Technicians and scientistsThe technology of information's and communications played enormous role in developing Banking services over the economy as a whole.these developments in information lead to increase the trading in banking services, improving its quality and reducing its costs.besides ,these improvement lead to specialization in giving financial services.using programmes of computer lead to a great extend in marketing of financial services ,especially in banking service.Removing the digital illiteracy in Arab countries considered factor to remove the digital gap that needs to make people in technology and the fast development of them.of course this subject become very important and the Arab countries must take into respect.therefore ,they should continue in their actions and adopting practical steps to increase investment in human being and digital economy. I Hope this work would be useful for the researchers.

صياغة نموذج محاكاة على الحاسوب واستخدامه لتحسين اداء عمليات التفريغ في موانئ العراق : دراسة حالة في ميناء ام قصر == The Formalization of A Computer Simulation Model And Using It In Improving The Unloading Operation Performance - A Case Stud In Om - Qaser Port

Author name: احمد علي احمد الراشد
Supervisor name: محمد عبود طاهر
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:
Abstract: The modern and efficient ports are considered important tools to facilitate,accomplish and modernize the trade operations. This importance has increased because of the trade globalization. The ports are now responsible for giving the efficient and high - quality service for all users for the transportation chain. As a result, the ports are not considered only places for exchanging goods but also an important factor through which the goods and services pass among countries. Consequently, it is very important to deal with its operations according to scientific and modern methods to develop its performance and efficiency.This research is a case study in Om - Qaser port to form a computer simulation model to test the efficiency of a group of models taken from the experimental design matrix to build suggested plans to improve the efficiency and the performance of the port unloading operations. The problem of the research is to present the possibility of, first, building a computer simulation model to represent the port unloading operations to specify the main effected factors. Secondly, how to use this model in putting the correct treatments for the wrong management practices. Thirdly, is it possible to use this model in building suggested managerial plans to improve the performance and the efficiency of the port unloading operations?The most important conclusions that the researcher reached were that the followed methods in managing the unloading operations is built on wrong bases which causes low performance and efficiency in the port.The simulation experiments showed that there is a correlation chain among the main factors in the unloading operation system. Ignoring the correlation among the chain factors will lead to opposite results in the performance and efficiency level in the system.The researcher gave some important recommendations as the following " It is possible to implement the simulation models to improve the efficiency and the performance of the unloading operations ,and to solve a lot of complex problems

واقع التنمية الزراعية المستدامة ومتطلباتها في العراق == The Status of Sustainable Agricultural Development And Its Requirements In Iraq

Author name: احمد جبر سالم السالم
Supervisor name: جليل شيعان ضمد البيضاني
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: With the beginning of the third millennium , many economists and intellectuals have concerned with sustainable agricultural development ,because of its effective and essential role now and in the future. It is known that there is a tight relation between the sustainable agricultural development and the agricultural file, so this represents the importance of the study. In fact , the agricultural sector negligence and the economic maladministration have led to the increase in food consumption in Iraq with rates exceed the increased rates of agricultural production. This is attributed to the increasing rates of population growth , the alimentary gap expansion and the downfall of internal sufficiency. All these factors lead to the imports increase and the exports decrease.In another words ,the alimentary gap have increased and have led to : (1) the increased deficit in balance of trade in Iraq ,(2) the increased demand of food,(3)the increase of monetary incomes ,(4)the agricultural production stalemate ,(5)the increased price of exported food, and (6) the subsidization reduction.These reasons have paved the way to the increase of inflation and food prices ,which cause the increasing economical burdens upon the individuals and turn part of them to a level below the poor line. According to that the sustainable agricultural development problem is considered very important in Iraq now.The study explores the reasons of the agricultural sector deficiency in Iraq ,and suggests some programs to solve this problem through taking into account the international practices

تحليل وتقييم سياسات الاصلاح الاقتصادي في ايران

Author name: احمد جاسم محمد
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:

تقييم كفاءة الاداء الاقتصادي لمعمل اسمنت البصرة : دراسة تطبيقية للمدة 1999 - 2010 == Evaluation The Efficiency of The Economic Performance For The Basra Cement Plant Applied Study For The Period (1999 - 2010)

Author name: طاهر جاسب مكي البعاج
Supervisor name: حسام الدين زكي بنيان
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 features of the cement industry in Iraq are : the high demand in the domestic market for its products, and inadequate production achieved with the design and production capacities available and planned. Because of several problems that led to the inab

تكامل نظامي محاسبة المسؤولية والتكاليف على اساس الانشطة لاغراض الرقابة وتقييم الاداء : دراسة تطبيقية في معمل الالبسة الرجالية الجاهزة في محافظة النجف == The Systems Integration Responsibility Accounting And Activity Based Costing For Control And Performance Evaluation An Empirical Study In The Men's Clothes : Najaf Clothing Factory

Author name: مروة محمد حسن جاسم العارضي
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
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: The research aims to application of responsibility accounting system and the role its play in monitoring and the performance evaluating of responsibility centers, as well as the role played by the (ABC) in determining the costs of activities, and products

الدور التنموي للمصارف الاسلامية في بلدان مختارة (السعودية - ماليزيا - العراق) : دراسة مقارنة == Developmental Role of Islamic Banks In Selected Countries (Saudi Arabia - Malaysia - Iraq) Comparison Study

Author name: عدنان هادي جعاز الشطب
Supervisor name: سامي عبيد محمد التميمي
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: Banks play an important and pivotal role in providing the funding necessary to achieve the development process, by pooling the savings of individuals and convert it to active financial force contributing in the implementation of the various plans of devel

تحليل مشكلة البطالة في العراق للمدة (2003 - 2008) == Analyziny of Unemployment Problem In Iraq For The Peirod (2003 - 2008)

Author name: ميادة رشيد كامل
Supervisor name: حسام الدين زكي بنيان
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: Unemployment considered to be one of the main challenges that face the Iraq economy. This problem has a deep relfaction on The Social and economic States. This problem has many types and all These types Found and Speared in Iraq. The danger of This probl

تاثير اضافة حلقة خدمات ما قبل البيع لنموذج سلسلة القيمة لـ Porter في قيمة شركات التامين العراقية : دراسة اختبارية لاراء عينة من الاكاديميين والخبراء الممارسين == Impact of Adding Pre - Sales Services Loop To Porter's Value Chain Model on The Value of Iraqi Insurance Companies Test Study of The Views of A Sample of Academics And Experts Practitioners

Author name: هاني فاضل جمعة الشاوي
Supervisor name: محمد حسين منهل العيساوي
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:
Abstract: توجهت الدراسة الحالية لتحقيق هدف اساسي تمثل بالبحث حول امكانية اضافة حلقة اخرى الى حلقات سلسلة القيمة التي وضعها بورتر عام 1985 م وهي حلقة (خدمات ما قبل البيع) لتكون قبل حلقة التسويق والمبيعات ضمن الحلقات الاساسية في السلسلة كنسخة اخرى صالحة للتطبيق في قط | The present study is to achieve main objective represented by the probability of adding other loop to the value chain were suggested by Porter,) 1985) which is (pre - sale service) causing the circle of marketing and sales within the main points of the ch

تاثير الذكاء الشعوري في ابعاد القيادة التحويلية من خلال الاثر الوسيط للحكمة : دراسة استطلاعية لاراء عينة من القيادات الاكاديمية في بعض الجامعات العراقية == The Impact of Emotional Intelligence on The Dimension of Transformational Leadership Via The Mediator of Wisdom (Aprospective Study of The Views of Sample of Academic Leaders In Som Iraqi Universities

Author name: ليلى لفتة علي العبودي
Supervisor name: طاهر محسن منصور الغالبي
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:
Abstract: Emotional Intelligence has become one of the topics that are of interest to authors and researchers, in general, and to leaders, in particular. It has been the core of debate that led to many studies in this very discipline.Universities aim to explore the

سوق النفط العالمية وانعكاساتها على السياسة النفطية العراقية == The Global Oil Market And Its Reflections on Iraq Oil Policy

Author name: يحيى حمود حسن البوعلي
Supervisor name: حسام الدين زكي بنيان
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: استعرضت هذه الدراسة موضوعا يعد من ابرز المواضيع الاقتصادية وهو اسواق النفط العالمية، وذلك نظرا للاهمية التي تشكلها سلعة النفط على كافة الاصعدة الاقتصادية والاجتماعية والسياسية. وقد ناقشت هذه الاطروحة بناء سياسة نفطية في العراق، ومن خلال تناول النظرية الاق | The study has displayed a subject considered to be the most economic subject, namely the international oil markets. That is due to the importance which the oil composed on the all economic, political and social forms. Also this thesis discussed the struct

تقويم نظام الايصاء الواسع وفق استراتيجيات سلسلة التجهيز ونظام التصنيع بالاستجابة السريعة باستخدام اسلوب المحاكاة : دراسة حالة في شركة الرسوم العالمية للاثاث المنزلي والمكتبي == Evaluation Mass Customization System According To Supply Chain Strategies And Quick Response Manufacturing System Using Simulation Style

Author name: اسيل علي مزهر الشمري
Supervisor name: محمد عبود طاهر | اياد محمود الرحيم
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:
Abstract: Defines the mass customization system designed to provide customized products and services approaching the cost of cost efficient mass production and is the best tool that enables the Organization to stay diverse and fragmented market dealing with the cha

تحليل الصدمات الهيكلية لنموذج الطلب الكلي باستخدام متجه الانحدار الذاتي الهيكلي (svar) : العراق حالة تطبيقية (1970 - 2010) == Analysis of The Structural Shocks To Aggregate Demand Model Using The Structural Vector Autoregressive (SVAR) : Iraq As Case Study (1970 - 2010)

Author name: خديجة عدنان حميد
Supervisor name: زهرة حسن عباس التميمي
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: تهتم هذه الرسالة بدراسة الناتج المحلي الاجمالي غير النفطي في العراق للمدة( 1970 - 2010) وذلك لما لهذا المكون من مكونات الناتج الاجمالي من اهميه في عملية التخطيط للسياسات الاقتصادية الهادفة لتحقيق التنمية المستدامة بالعراق ولقد تم دراسة هذا المتغير بالاعتم | This thesis bother studying non oil GDP for the period (1970 - 2010) in Iraq that is because of this component of the GDP of the importance of the components in the planning of economic policies aimed at achieving sustainable development process in Iraq a

تاثير تكاليف عقود التراخيص النفطية على القوائم المالية لشركة نفط الجنوب في ضوء المعايير الدولية الخاصة بصناعة النفط : دراسة تطبيقية في شركة نفط الجنوب == The Effect of Petroleum Costs To License Contracts on Financial Statements In South Oil Company Under International Standards That Are Relating To Oil Industry

Author name: فراس قاسم مجيد التميمي
Supervisor name: فاطمة جاسم محمد السعد
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: ركزت هذه الدراسة على كيفية التعامل مع التكاليف التي تنتج من تنفيذ عقود الخدمة الفنية لجولة التراخيص الاولى , حيث تقدم الشركات الاجنبية المتعاقدة مع شركة نفط الجنوب في هذا المجال قوائم المصاريف (قوائم استرداد الكلف) التي تعكس نشاط التراخيص وتنفيذ العمليات | This study aims at how to deal with costs resulting from the implementation of TSCs for the first licenses round. The companies contracting with South Oil Company (SOC) in this regard provide expense statements (cost recovery statements) to SOC that refle

دور لجان التدقيق في الحد من ممارسات المحاسبة الابداعية : دراسة في عينة من المصارف العراقية الاهلية == Role The Audit Committee In Reducing The Creative Accounting Practices In Private Iraqi Banks

Author name: حنان صالح جبر
Supervisor name: عبد الحسين توفيق شبلي
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: هدفت هذه الدراسة الى التعرف على مدى فاعلية لجنة التدقيق وذلك من خلال بيان تاثير معايير فاعلية لجنة التدقيق(الاستقلالية ,والتاهيل العلمي والخبرة العملية ,وعدد اعضاء اللجنة، وعدد مرات اجتماع اعضاء اللجنة )، بالاضافة الى بيان تاثير مهام لجنة التدقيق(الاشراف | This study aims at identifying the effectiveness of the audit committee, through clarifying the impact of the effectiveness criteria of the audit committee (independence, scientific qualification and practical experience, the committee members’number , an

اثر دورة التحول النقدي في العائد والمخاطرة : دراسة تحليلية لعينة من شركات القطاع الصناعي المدرجة في سوق العراق للاوراق المالية للفترة من سنة 2005 لغاية 2013 == The Effect of Cash Conversion Cycle on Return And Risk : Iraq's Manufacturing Sector From 2005 To 2014

Author name: احمد عبد الله كريم
Supervisor name: عبد الرضا فرج بدراوي الخماس
General topic: Administration and Economics
Specific topic: Banking & Finance Science
Degree: Master
University: University Of Basrah - Faculty Of Administration And Economics
Language: Arabic
University location: Basrah
First pages:
Abstract: The Current Assets and Current Liabilities are very important Elements and it has high proportion of the total Assets because of its effect on the company , and if the Managers want to achieve their goals and successes in their long term planning they sho

تاثير المهارات الشخصية والعوامل البيئية الداخلية في اداء المشروعات الخبرة العملية متغيرة تفاعليا : دراسة ميدانية في بعض المشروعات الصغيرة والمتوسطة في محافظة البصرة == The Impact of Personal Skills And The Internal Environmental Factors In The Performance of Projects : The Moderating Role of Practical Experienc : A Field Study In Some of The Small And Medium Projects In Basra

Author name: صبيح حبيب يسر الهاشمي
Supervisor name: طاهر محسن منصور الغالبي
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 small and medium projects of positive indicators on the reality of the Iraqi economic But what happened in the last term of any post - 2003, as observed decline in small and medium projects active in the province of Basra reverse what it was previousl

توظيف النمط المتوازن للادارة الاستراتيجية لتحسين الاداء التنظيمي : دراسة تحليلية لاراء المديرين في بعض المنظمات الصناعية العراقية الخاصة == Employ A Balanced Pattern of Strategic Management To Improve Organizational Performance

Author name: مناف عبد الكاظم محمد القطان
Supervisor name: طاهر محسن منصور الغالبي
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 focused on the knowledge of the effects of the management styles on the organized performance. And also tried to present a comprehensive theoretical framework contains the views of researchers, specialists and those interested, for the purpose o

تقدير الاقتصاد غير الرسمي واثره في الاقتصاد العراقي == Estimating The Informal Economy And It Impact on Iraqi Economy

Author name: سامي هاشم فالح الساعدي
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: Since its ‘discovery’ in the early 1970s, the informal economy and its role in economic development have been hotly debated. Some observers viewed that the informal economy in positive terms, as a ‘pool’ of entrepreneurial talent or a ‘cushion’ during eco

دراسة امكانية توفر المقومات الاساسية اللازمة لتطبيق نظام تحديد التكلفة على اساس الانشطة (ABC) في المستشفيات الخاصة في العراق : دراسة ميدانية

Author name: ناجي يوسف عبد الله
Supervisor name: هاشم علي هاشم الموسوي
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:
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