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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.

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
Specific topic: Economy
Degree: Master
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
Specific topic: Statistics
Degree: Master
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
Specific topic: Business Administration
Degree: Master
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
Specific topic: Business Administration
Degree: Master
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Business Administration
Degree: Master
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
Specific topic: Accounting
Degree: Doctorate
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
Specific topic: Economy
Degree: Master
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
Specific topic: Accounting
Degree: Master
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
Specific topic: Accounting
Degree: Doctorate
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.
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