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

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

الصناعة التحويلية في اليمن الواقع وافاق المستقبل

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

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

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
Specific topic: Accounting
Degree: Doctorate
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
Specific topic: Economy
Degree: Master
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
Specific topic: Accounting
Degree: Master
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
Specific topic: Statistics
Degree: Master
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
Specific topic: Economy
Degree: Master
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Business Administration
Degree: Doctorate
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
Specific topic: Economy
Degree: Master
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Economy
Degree: Master
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
Specific topic: Accounting
Degree: Master
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
Specific topic: Economy
Degree: Master
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
Specific topic: Economy
Degree: Master
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
Specific topic: Business Administration
Degree: Doctorate
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
Specific topic: Business Administration
Degree: Doctorate
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Business Administration
Degree: Doctorate
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
Specific topic: Statistics
Degree: Master
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
Specific topic: Accounting
Degree: Master
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
Specific topic: Accounting
Degree: Master
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
Specific topic: Banking & Finance Science
Degree: Master
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
Specific topic: Business Administration
Degree: Master
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
Specific topic: Business Administration
Degree: Master
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
Specific topic: Economy
Degree: Doctorate
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
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اهمية الافصاح عن المعلومات المحاسبية البيئية لتحديد الدخل الخاضع لضريبة الشركات : دراسة تطبيقية == The Importance of Disclouser of Environmental Accounting Information for Determining Taxable Income For Combany

Author name: الهام جعفر الشاوي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

الخسائر الاقتصادية والبيئية الناتجة عن حرق الغاز الطبيعي المصاحب للنفط في العراق مع اشارة خاصة للحقول الجنوبية للمدة (1970 - 2012)

Author name: صلاح مهدي عبد الله
Supervisor name: احمد جاسم محمد
Specific topic: Economy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

الدور التنموي للتغييرات السياسية في العراق للمدة (2003 - 2012) == The Developmental Role of Political Changes in the Iraqi Economy for the Period ( 2003 - 2012 )

Author name: نصیف جاسم علي العبادي
Supervisor name: احمد جاسم محمد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

موارد الطاقة في العراق : دراسة تقويمية للمدة (2008 - 2012) == Energy resources of Iraq for the period (2008 - 2012

Author name: احمد جخيور ضويع الشويلي
Supervisor name: امجد صباح عبد العالي الاسدي
Specific topic: Economy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

النظام التقليدي ونظام CAMELS لتقييم الاداء المالي للمصارف : دراسة مقارنة في عينة من المصارف التجارية الخاصة للمدة 2007 - 2013 == Traditional System and CAMEL System to Evaluate the financial Performance of Banks A comparative study in a sample of private commercial banks for the period 2007 - 2013

Author name: محمد احمد ضاحي الفوازي
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
Specific topic: Banking & Finance Science
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اثر العلاقة بين جودة اداء لجان المراجعة وكفاءة اداء وظيفة التدقيق الداخلي في المصارف العراقية الخاصة == The impact of the relationship between the quality of the performance of audit committees and efficiency the performance of the internal audit function In private Iraqi banks

Author name: هالة ناجي عبد النقدي
Supervisor name: جاسم محمد السعد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

امكانية استخدام تقنية التكلفة المستهدفة في تخفيض تكاليف الخدمات المصرفية : دراسة تطبيقية في مصرف الشمال للتمويل والاستثمار - البصرة == The use of target costing in cost reduction in banking services An Application study in the North Bank for Finance & Investment - Basra

Author name: زينب جعفر سلمان الهلالي
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تحسين جودة المنتجات النفطية اعتمادا على تحليل كفاءة اداء النظام التشغيلي : دراسة استطلاعية في شركة مصافي الجنوب في البصرة == Improving the quality of petroleum products depending on analysis of performance efficiency of the operational system EAn Exploratory Study In South Refineries Company In Basrah

Author name: يوسف مناضل ابراهيم السعد
Supervisor name: مسلم علاوي شبلي السعد
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:

الانماط القيادية وتاثيرها في الالتزام التنظيمي من خلال تمكين العاملين : دراسة ميدانية في عينة من المؤسسات الحكومية العراقية == Leadership Styles and Their influnce on organizational Commitment : Empowerment

Author name: زيد صادق ماجد
Supervisor name: عبد الرضا فرج بدراوي الخماس
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تطوير نظام الكتروني لاختيار المواهب وتاثيره في تحسين الاداء التنظيمي : دراسة ميدانية في ديوان محافظة البصرة == Developing an e - system to selecting talents and its impact on improving the organizational performance (An Applied Study in Basra governorate chambers )

Author name: كرار غازي زيدان العقابي
Supervisor name: محمد حسين منهل العيساوي
Specific topic: Business Administration
Degree: Master
Language: Arabic
University location: Basrah
First pages:

مدى امكانية استخدام موازنة البرامج والاداء في المشاريع الاستثمارية للحكومة المحلية في محافظة البصرة == The Possibility of The Use of Budget Programs And Performance In Investment Projects of Local Government In The Province of Basrah

Author name: بهاء الدين فريد ماضي الزاملي
Supervisor name: عبد المهدي عباس محمد
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

دور راس المال الاجتماعي واستراتيجيات الموارد البشرية في تحسين الاداء التنظيمي : دراسة ميدانية في شركة الحفر العراقية في البصرة == The Role of Social Capital and Human Resources Strategies to Improve Organizational Performance EAfield Study of Iraqi Drilling Company in Basrah)

Author name: رشا مهدي صالح كسار الخفاجي
Supervisor name: عبد الرضا فرج بدراوي الخماس
Specific topic: Business Administration
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

المكامن النفطية وطرائق الانتاج النفطي

Author name: نصير زيارة عبيد
Supervisor name: عبد الله عبد الحسن الياسري
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

تطور العوائد النفطية وامكانات الطاقة الاستيعابية للاستثمار في الاقتصاد العراقي للمدة (1970 - 2010) == Devellopment of oiill revenues and the potentiiall capaciity to iinvest iin the Iraqii economy for the periiod (1970 - 2010)

Author name: ميثم عبد الحميد روضان
Supervisor name: يوسف علي عبد الاسدي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

التمكين الاقتصادي وعلاقته بتمكين المراة في العراق (1980 - 2011) == Economic Empowerment and its relationship with empowerment of woman in Iraq (1980 - 2011)

Author name: مروة عبد الرحيم عباس
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

اجراءات مواجهة الخطر في الصناعة النفطية العراقية : دراسة ميدانية في شركة مصافي الجنوب للفترة 2006 - 2012 == Procedures for the face of danger in Iraqs oil industry A field study In the South Refineries Company for the period(2006 - 2012)

Author name: مروة جبار هليهل
Supervisor name: يوسف علي عبد الاسدي
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

دور الاستثمار الاجنبي المباشر في تطوير صناعة النفط والغاز في العراق للمدة (2009 - 2012) == The Role of Direct Foreign Investment in Developing Oil And Gas Industry in Iraq For The Period ( 2009 - 2012 )

Author name: محمد صباح يعقوب
Supervisor name: ندوة هلال جودة
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

دور الضرائب الكمركية في الاقتصاد العراقي للمدة (1996 - 2011) وافاقها المستقبلية == The Role of Custom Taxes in Iraqi Economy for the period(1996 - 2011) and Its Future Outlook

Author name: محمد جواد جمعة العيساوي
Supervisor name: منتظر فاضل سعد البطاط
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تقييم العقود النفطية في كردستان بالمقارنة مع عقود وزارة النفط الاتحادية == An Assessment of Kurdistan Oil Contracts In Comparison With The Contracts of Oil Ministry

Author name: فراس عبد الله سالم المالكي
Supervisor name: عبد الجبار عبود الحلفي
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

دور الائتمان المصرفي بالنمو الاقتصادي في العراق للمدة 2003 - 2012 == The Role of Bank Credit & its Relationship with Economic Growth In Iraq for the Period (2003 - 2012)

Author name: فايزة حسن مسجت الجشعمي
Supervisor name: احمد جاسم محمد
Specific topic: Economy
Degree: Master
Language: Arabic
University location: Basrah
First pages:

متطلبات تحسين اداء التدقيق الداخلي في شركة نفط الجنوب == Requirements for improving the performance of internal audit in the South Oil Company

Author name: غزوان محمد عطية
Supervisor name: عبد الكريم عبد الرحيم علي الربيعي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

تقييم اداء المنظمات الفندقية باستخدام بطاقة العلامات المتوازنة : دراسة تطبيقية في عينة من الفنادق المسجلة في سوق العراق للاوراق المالية == Performance Evaluation of Hotels Organizations by Using Balanced Scorecard (An Empirical Study in the sample of hotels that registered in Iraq Stock Excha

Author name: علي فاضل جابر
Supervisor name: هاشم علي هاشم الموسوي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Basrah
First pages:

مستقبل العلاقة بين العراق والاوبك في ظل جولات التراخيص النفطية == The Future of the relationship between Iraq and OPEC in Light of the Oil Licensing rounds

Author name: عباس جليل فهد الصالحي
Supervisor name: سامي عبيد محمد التميمي
Specific topic: Economy - Energy
Degree: Higher Diploma
Language: Arabic
University location: Basrah
First pages:

واقع السياسة المالية واثرها بالتوازن الاقتصادي في العراق للمدة (1990 - 2010) == The reality of fiscal policy and its impact on the economic balance in Iraq for the period (1990 - 2010

Author name: ضيدان طويرش هاشم المالكي
Supervisor name: نبيل جعفر عبد الرضا المرسومي
Specific topic: Economy
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:

الاتجاه الشرطي في المحاسبة الادارية واداء البحث والتطوير في الجامعات العراقية == Contingency Approach in Management Accounting and the Performance of Research and Development (R&D) in Universities of Iraq (Basrah and Baghdad as a Model)

Author name: سهيل عبد الله ناصر التميمي
Supervisor name: عبد الخالق ياسين زاير جاسم البدران
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Basrah
First pages:
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