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فاعلية ادارة الوقت في ظل الممارسات القيادية لمدراء الادارة الضريبية : بحث تطبيقي في فروع الهيئة العامة للضرائب /بغداد The Effect of Time Management Under the Leadership managements for the Managers of Tax AdministrationAn Applied Study in the Branches of the General Taxation Committee\ Baghdad

المستخلص: تعتبر ادارة الوقت من المفاهيم المعاصرة والتي ارتبطت بعناصر الجودة في نظم الادارة الحديثة ، ذلك لان الوقت مدخل من مدخلات الجودة ، فهو مورد يتميز بسرعة انقضائه ويتخلل كل جزء من اجزاء العملية الادارية . وتزداد اهمية الوقت خصوصا بالنسبة للمدير الضريبي باعتبار انه احد الاركان الرئيسية التي يقع على عاتقها تحقيق اهداف الادارة الضريبية ، ولا يتاتى له ذلك الا بالاستغلال الامثل لعامل الوقت عن طريق تبني الممارسة القيادية الملائمة التي تحقق اعلى مستوى لممارسة مبادئ ادارة الوقت وكل ما يستوجب تعزيز المهارة والابتكار لدى المدير من اسس ومبادئ ومهارات ادارة الوقت ومحاولة فهمهوااتقانها ، وتكريسها لصالح اداء عمليات ووظائف الادارة الضريبية نظريا وتطبيقيا .وفي ضوء البحوث ودراسات سابقة ومجال الاستفادة منهوازعت الاستبانة بواقع (17)استمارة على مدراء الفروع الضريبيية في بغداد للفترة (1 - 3 لغاية 1 - 7 - 2011) ، وتم اعتماد الاستبانة كاداة للقياس باعتبارها المصدر الرئيسي لجمع المعلومات وتضمنت (66) موجهة لقياس الممارسات القيادية للمدير الضريبي وقياس درجة ممارسة كل مهارة من مهارات ادارة الوقت ،، مع اجراء المقابلة للحصول على الملاحظة المباشرة ومعرفة الواقع العملي والاجابة على الاستفسارات.استهدفت هذه الدراسة التعرف : الى : 1 - الواقع العملي وتطبيق ممارسة مهارات ادارة الوقت من قبل مدراء الفروع في بغداد ،وترتيب درجة الممارسة لكل من التخطيط والتنظيم ورقابة الاشراف على الوقت .2 - الواقع العملي وتطبيق الممارسات القيادية من قبل مدراء الفروع في بغداد ،وترتيب درجة الممارسة القيادية من وجهة نظرهم والخروج بمؤشرات ونتائج تفيد العمل الضريبي. .3 - مدى استجابة كل ممارسة من الممارسات القيادية للمدير الضريبي للممارسة مهارات ادارة الوقت والخروج بمؤشرات ونتائج تفيد العمل الضريبي. وفي اطار السعي لتحقيق هذه الاهداف حاول الباحث اثبات الفرضيات الثلاث التي تم بناءهوافق متغيرات الممارسات القيادية الخمس ومتغيرات ادارة الوقت وهي كالاتي : 1 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة مهارات تخطيط الوقت.2 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة مهارات تنظيم الوقت3 - توجد علاقة بين الممارسة القيادية للمدير في الفرع الضريبي وممارسة نشاطات الرقابة على الوقت. | وخضعت الاجابات الى التحليل بالاعتماد على بعض الاساليب الاحصائية، وتوصل البحث الى اهم النتائج الجديرة بالاهتمام : 1 - ان مستوى ممارسة مهارات ادارة الوقت من قبل مدراء الادارة الضريبية حقق نسبة(66%) متوسطة لا ترتقي الى حجم المهام والاهداف والطموحات التي تسعى اليها الهيئة العامة للضرائب وان تنال المزيد من الاهتمام في اجراءات الاصلاح الضريبي . 2 - حققت ممارسات مهارات ادارة الوقت في تخطيط الوقت (60.25 %)،وفي تنظيم الوقت(65 %)،وهي ممارسا ضعيفة ولكنها في مجال الرقابة والاشراف حققت(72%) وهذا يشير الى ممارسة اغلب الفروع لهذه الممارسة 3 - تشخيص واقع وترتيب الممارسات من وجهة نظر المدير الضريبي نلاحظ التفوق الواضح لممارسة قيادة المهمة(84%)،مؤشر على اداء المهام من قبل المدراء مباشرة.4 - تشخيص واقع وترتيب الممارسات من وجهة نظر المدير الضريبي قد حقق اقل نسبة في ممارسة القيادة المتساهلة بنسبة الاتفاق ب(48%)وهو مؤشر جيد على روح المسؤولية والوعي باهمية اداء المهام.5 - ان ممارسة قيادة النادي الاجتماعي من قبل مدراء الادارة الضريبية في الفروع قد حققت اقل ممارسة لمهارات ادارة الوقت بنسبة (55%) من مجمل الممارسة الاجمالية لمهارات ادارة الوقت البالغة (66%).6 - ان ممارسة قيادة الفريق من قبل مدراء الادارة الضريبية في الفروع قد حققت اعلى ممارسة لمهارات ادارة الوقت بنسبة (78%) من مجمل الممارسة الاجمالية لمهارات ادارة الوقت البالغة (66%).التوصيات : يوصي الباحث بالاستناد على معطيات الدراسة على ضرورة القيام باعداد واعطاء الدورات التي تتضمن تعزيز مهارات ادارة الوقت والممارسات القيادية ،وكذلك تعزيز ممارسة فريق العمل لما لها من دور في فاعلية ادارة الوقت | time Management is one of contemporary concepts that associated elements of quality in modern management systems, because time is an input quality, resource is characterized by rapid expiration and permeates every part of the administrative process. The increasing importance of time, especially for the director of the tax as he was one of the main pillars has the responsibility to achieve the objectives of tax administration, do not come to him only the best use of the time factor by adopting the practice of leadership appropriate to achieve the highest level of practice of the principles of time management and all it requires the promotion of skill and innovation with the Director of the foundations, principles and time management skills and try to understand and master, and dedication for the performance of the operations and functions of the tax administration theory and practice. In the light of research and previous studies, the utilization of distributed resolution by (17) form the branch managers Aldharepieh in Baghdad for the period (1 - 3 up to 01/07/2011), has been adopted resolution as a tool to measure as the main source for the collection of information included (66) directed to measure the leadership practices of the Director of Taxation and measure the degree of exercise all the skill of time management skills, with the interview for the direct observation and knowledge of practice and to answer inquiries. | This study aimed to identify to : 1 - practical reality , practice and application of time management skills by the branch managers in Baghdad, the order of the degree of practice for each of the planning, organizing and supervising the control of the time. | 2 - practical reality and apply leadership practices by the branch managers in Baghdad, and the order of the practice of leadership from their point of view and out indicators and the results to the serial tax. 3 - the response of each exercise of the leadership practices of the director of tax practice time management skills and exit indicators and the results to the serial tax. In an effort to achieve these objectives, the researcher tried to prove three hypotheses that have been built according to five variables of leadership practices and the variables of time management are as follows : 1 - - There is a relationship between the practice of leadership for the manager in the tax branch planning and practice the skills of the time. 2 - There is a relationship between the practice of leadership for the manager in the tax branch practice and time management skills. 3 - There is a relationship between the practice of leadership for the manager in the tax branch and the exercise of control over the activities of the time. | The answers underwent to some of the analysis based on statistical methods, and research found the most interesting results : 1 - The level of exercise of time management skills by managers of the tax administration has the proportion (66%) is acceptable does not live up to the size of the tasks, goals and aspirations pursued by the GCT and gain more attention in the procedures of tax reform. 2 - Practice has time management skills in the planning of the time (60.25%), and time management (65%), a practitioner, but weak in the area of control and supervision achieved (72%) and this refers to the practice of most of the branches of this practice 3 - Diagnosis and reality and the order of practices from the standpoint of Director of tax note obvious superiority to exercise command of the mission (84%), an indication of the performance of tasks by managers directly. 4 - Diagnosis and reality and the order of practices from the standpoint of the tax director has achieved a rate less lax in the exercise of leadership by the agreement with (48%), which is a good indicator of a sense of responsibility and awareness of the importance of the performance of tasks. 5 - The practice of the leadership of the Social Club by managers in the branches of the tax administration has achieved less than the exercise of management skills by the time (55%) of the total practice management skills to the total amount of time (66%). 6 - The practice of leadership by the team managers in the branches of the tax administration has achieved the highest exercise of management skills by the time (78%) of the total practice management skills to the total amount of time (66%). The most important recommendations for a researcher based on the data obtained from the study on the need to prepare and the establishment of specialized courses in topics of time management and leadership practices, in addition to activating the courses middle - ranking to the estimators and examiners and managers, as well as to promote the practice of team work in performing the tasks of tax because of their role in the effectiveness of time management
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الضرائب
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عبد الامير عبد الحسين شياع العلي
اسم المؤلف: صباح طالب اسماعيل حسين

دور الاعفاء الضريبي في جذب الاستثمار الاجنبي المباشر وامكانية تفعيله في الاقتصاد العراقي The role of tax exemption in attracting foreign Direct investment and the possibility of activation in the Iraqi economy

المستخلص: ان الاعفاء الضريبي سواء كان كليا او جزئيا ، ولمدة غير محدودة طوال مدة الاستثمار او لمدة محدودة بسنوات معدودة ، هو من الامور المشجعة لتدفق راس المال الاجنبي . واذا ما اقتضى الامر فرض الضريبة على ارباح المال المستثمر فان التشجيع يقتضي ان لا تكون ضرائب تمييزية او مبالغ في مقدارها مع ضرورة تجنب الازدواج الضريبي . ان الاعفاء الضريبي هو ميزة تمنحها الدولة وفقا للقانون للشخص الطبيعي او المعنوي تسعى من ورائه الدولة تحقيق جملة من الاهداف السياسية والاقتصادية والاجتماعية . ان تخفيض الضرائب او منح الاعفاء الجزئي تعتبر من العوامل التي تشجع على جذب الاستثمار الاجنبي المباشر . وان جهود الحكومة في مد يد المساعدة للمشاريع الاقتصادية لتقليل الاعباء الضريبية غير كافية لجذب الاستثمار الاجنبي . اذ ينبغي توفير محفزات جذب ومــنها ( المحفزات الاقتصادية ، والسياسية ، والاجتماعية ، والطبيعية ) . ان وجود المناخ الاستثماري الضروري لجذب الاستثمارات يعد ضرورة ملحة في هذا المجال ويتطلب العمل باتجاهين الاول اعادة الثقة بالمناخ الاستثماري في البلد من خلال اصدار التشريعات الضرورية وتقديم الدليل على استقرار تلك التشريعات لان المستثمر يريد ان يطمئن للاطر التشريعية الثابتة والثاني تهيئة البيئة المناسبة والبنى التحتية لجذب الاستثمار الاجنبي المباشر . وهذا ما يشهده العراق اليوم من انفتاح اقتصادي على العالم من خلال تفعيل الاستثمار الاجنبي المباشر وتوفير الحماية والاهمية القصوى في تدفق الاستثمارات . وقد جرى تاكيد ذلك من خلال استبانة وزعت على عينة من المختصين وذوي الخبرة والدراية العميقة في السلطة المالية ومستثمرين اجانب وتم تحليل ارائهم واجاباتهم باسلوب استقرائي وصفي واستخدام الاساليب الاحصائية مع الاخذ بنظر الاعتبار الواقع الحالي للهيئة الوطنية للاستثمار واسلوب عملها في زيادة حجم الاستثمار الاجنبي المباشر الى العراق . ومن اهم الاستنتاجات التي توصل اليها البحث . ان التوسع بالاعفاءات الضريبية ومن دون رقابة حكومية سيكون ذا كلفة اقتصادية وسيكلف الدولة موارد ضريبية هائلة من جراء منحـها للاعـفاءات الضريبية . واوصى البحث الى ضرورة قيام الهيئة الوطنية للاستثمار بمنح الاعفاء الضريبي لجذب الاستثمار الاجنبي للمشاريع التي لها تاثير ايجابي كبير في الاقتصاد العراقي | The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period a few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation.The tax exemption is granted by the State and the feature according to the law of a natural person or legal entity seeking from the State purports to achieve a set of political goals and economic and social development.The reduction of taxes or grants partial exemption is one of the factors that encourage attract direct foreign investment. And that the government's efforts to extend economic assistance for projects to reduce the tax burden is not sufficient to attract foreign investment. As determinants of attraction should be provided, including (economic, political, social, and physical determinants ) . The presence of the investment climate necessary to attract investment is an urgent need in this area and work requires a two - way first restore confidence in the investment climate in the country through the issuance of the necessary legislation and provide evidence on the stability of such legislation, because the investor wants to be reassured of the legislative frameworks fixed and the second to create the right environment and infrastructure to attract investment direct foreign investment. In view of the current Iraq today of economic openness to the world through the activation of direct foreign investment and the provision of protection and of utmost importance in the flow of investments. Has been confirmed by the identification and distributed to a sample of specialists and experienced and know - how deep the financial authority and foreign investors and analysis of their views and responses style is inductive and descriptive and the use of statistical methods, taking into consideration the current reality of the national investment in such a way to increase the volume of direct foreign investment to Iraq. The most important conclusions reached by the search. The expansion of tax exemptions without government control would be a cost effective and will cost the State resources as a result of massive tax exemptions granted to the tax. Find and recommend to the need for the National Commission for Investment to grant tax exemption to attract foreign investment for projects that have a significant positive impact on the Iraqi economy
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الضرائب
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: حسين عاشور جبر العتابي
اسم المؤلف: سهاد كشكول عبد القيسي

تقويم اداء النشاط الزراعي باستخدام منهج التحليل التنظيمي : بحث تطبيقي في الشركة العامة للمحاصيل الصناعية احدى شركات وزارة الزراعة The Performance Improvement of Agricultural Activity By Using The Organizational Analysis Method Applied Research & Field Study in The General Company of Industrial Produces

المستخلص: يعد القطاع الزراعي احد القطاعات المهمة في الاقتصاد الوطني، وذلك لاسهامه الكبير في تكوين الدخل القومي، لذا تاتي اهمية البحث من اهمية هذا القطاع ودوره الرئيس في التنمية الاقتصادية، عن طريق توفير المواد الغذائية والمحاصيل الصناعية التي تقلل الاعتماد على الاستيراد الخارجي، فضلا عن اهمية منتجات الشركة العامة للمحاصيل الصناعية، التي تعد جزء من الصناعات الزراعية وكونها توفر المنتجات التي تعد كمستلزمات انتاج لشركات اخرى، كالقطن، وزهرة الشمس .. وغيرها ونظرا لحاجة هذا القطاع الى اجراء عملية تقويم مستمرة، فقد تم اختياره كموضوع للبحث ويتوقف تقويم الاداء على استخدام منهج يتناول تقويم الانشطة الفرعية للنشاط الزراعي. ويهدف البحث الى تطبيق المدقق لمنهج التحليل التنظيمي في تقويم اداء النشاط الزراعي الذي يتناول الانشطة الفرعية وتحديد دورها في تحقيق الاهداف الكلية للوحدة الاقتصادية صوب تحديد وتلافي الاخفاقات. ولتحقيق هذا الهدف فقد اتجه البحث في جانبه النظري الى توظيف الاطر والمفاهيم النظرية ووجهات نظر الباحثين الى جانب وجهة النظر الخاصة للباحثة، في حين اعتمد الجانب العملي الزيارات الميدانية المتكررة للشركة عينة البحث، ومن اجل اختيار فرضيات البحث تم الاعتماد على السجلات والبيانات المالية للشركة وللسنوات (2006، 2007، 2008). وتوصل البحث الى مجموعة استنتاجات نظرية وميدانية منها : 1. وجود العديد من مناهج تقويم الاداء، ولكل منهج يتناسب مع طبيعة نشاط معين وبحسب اهداف تقويم الاداء المنشودة، منها منهج محاسبة المسؤولية، منهج التحليل المالي، منهج وظائف المنشاة، منهج التحليل التنظيمي.2. برزت نظرية النظم كاحدى النظريات المهمة في تحليل وتفسير نمو منشات الاعمال، وطبقت في عدة مجالات منها تقويم الاداء عن طريق منهج التحليل التنظيمي كمنهج متكامل، يقيم مدى التكامل مع العملية الادارية التي تتمثل في (التخطيط والتنظيم والتوجيه والرقابة واتخاذ القرارات)، فضلا عن الترابط بين الادارة العليواالمستويات الادنى، اذ انه في حالة وجود انحرافات يمكن تجاوزهواحلها عن طريق اتخاذ القرار المناسب، كذلك يقيـم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم.3. ابتعدت الشركة عينة البحث عن هدفها الرئيس الوارد في نظامها الداخلي في انتاج المحاصيل الصناعية، وخلص البحث الى تقديم مجموعة من التوصيات سعت الى الارتقاء بالنشاط الزراعـي منها : 1. من المناسب تبني الادارة منهج التحليل التنظيمي في عملية تقويم الاداء وبشكل دوري ومستمر، لانه يساعد على تحديد العناصر الرئيسية التي تؤثر على المشكلـة، كما انه يقيم مدى كفاءة الادارة في تغطية وظائفها بشكل صحيح وسليم، فضلا عن ما يوفره هذا المنهج من الترابط بين الادارة العليواالمستويات الادنى مع توفير مستلزمات تطبيق ذلك.2. التاكيد على التكامل الراسي بين اقسام وشعب الشركة لانه يعمل على ترتيب الاعمال في حلقات متتابعة، اي ان تنفيذ اي حلقة يتوقف على اتمام الحلقة التي سبقتها، (مثلا قيام القسم الهندسي باتمام اعمال تسوية الارض المرتفعة ومعالجة مشكلة الملوحة قبل العمليات الاخرى). 3. اعادة النظر بالنظام الداخلي للشركة، بخصوص اهداف الشركة، اذ لم تحقق هدفها الرئيس في انتاج المحاصيل الصناعية. | The agricultural sector is one of the important sectors in national economy for its huge contribution in the national income formation, so the importance of this research come from the importance of this sector and its main role in the economic development by the availability of the foodstuff and the industrial produces that decrease reliance on external import and for the importance of the products of the general company for the industrial produces which is considered part of the agricultural industries and provide products that considered as production requirements for other companies such as cotton, sun flower,….etc. Due to the need of this sector to make a continuous evaluation process, and because the company which is the sample of the research suffers from the low level of the performance efficiency and the evaluation process will help us to find out the reasons for this low level, so it has been chosen as a subject of the research, and the performance evaluation depends on the use of an approach that deals with the performance evaluation of the sub - activities for the agricultural activity and according to that, the research problem is in not applying an integrated system to evaluate the performance to deal with the technical, financial and organizational aspects The research seeks to achieve many main goals that are represented by the following : 1 - Highlight the importance of assessing the performance of the agricultural activity as one of the success factors of those institutions who are engaged in the agricultural activity.2 - Highlight the effectiveness of the performance evaluation model by using the method of organizational analysis in the diagnosis of the weaknesses and strengths in the overall organization and sub - agricultural activity.3 - Applying the use of organizational analysis in evaluating the agricultural activity performance. To achieve these goals, the research in its theoretical part has employed the theoretical concepts and the researchers' point of view in addition to the special point of view for the researcher, while the practical part of the research has been adopted frequent field visits to the General Company for industrial produces and for the purpose of selecting the assumptions for the research we used the records and the common financial statements of the company for the years (2006, 2007, 2008) The research has achieved many theoretical and practical conclusions, I will list three of them ;1. There are many performance evaluation methods and each method of them commensurate with the nature of the activity, according to the desired goals of performance evaluation, including the method of responsibility accounting, financial analysis method, method of entity functions, organizational analysis method. 2. The theory of systems has been considered as one of the important theories in analyzing , interpretation and the growing of businesses entities, and it is applied in several fields, including performance evaluation by the organizational analysis method as an integrated method, the range of integration is assessed with the administrative currency which is represented by the (planning, organizing, directing, auditing and decision - making), as well as the interrelationship between senior management and lower levels, as it is in the case of deviations that can be overcome and solved by making the right decision as well as evaluate the efficiency of the management in covering its functions correctly and properly. 3. The company has moved away from its main goal which is set out in its internal system of production of the industrial produce. and provide a set of recommendations aim to improve the agricultural activity : 1. It's appropriate that the administration adopting the method of organizational analysis in the performance evaluation process periodically and continuously, with providing the requirements to apply that. 2. Emphasizing on vertical integration between the departments and the divisions of the company because it works on arranging business in consecutive rings, which means that the implementation of any ring depends on the completion of the ring that preceded it, (for example, the engineering department to complete the settlement of the high ground and treating the problem of salinity before the other processes). 3. Reconsidering the internal system of the company, regarding the goals of the company, if they did not achieve its main goal in the production of industrial produce
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح نوري خلف
اسم المؤلف: سميرة اسماعيل موسى الربيعي

تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في اجهزة الرقابة بالعراق Multiplicity and Role of Supervisory Institutions in Combati ng Administrative and Financial Corruption applied research on controlling institutions and state units

المستخلص: يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز الحاصل على امر تاسيس مكاتب المفتشين العموميين رقم (57) لسنة 2004 بانشاء مكاتب للمفتشين العموميين في بعض الجهات غير المرتبطة بوزارة عن طريق تعديل امر الانشاء باضافة الجهات التي يرغب انشاء المكاتب فيها. 2 - قيام المجلس الاعلى لمكافحة الفساد ، بوضع سياسات التنسيق بين الاجهزة الرقابية الثلاثة موضع التطبيق في مجال ( التخطيط المشترك ، وتحديد حالات الفساد التي تستوجب تشكيل فرق عمل يرمي البحث الى تسليط الضوء على الفساد بشقيه ( الاداري والمالي ) واسبابه ومساهمة الاجهزة الرقابية ( ديوان الرقابة المالية ، هيئة النزاهة ،مكاتب المفتشين العموميين ) في مكافحة الفساد واقتراح مجالات التنسيق بينهما لتلافي حالات الازدواجية في اعمال الرقابة . وتمثلت مشكلة البحث بعدم وضوح وسائل التنسيق بين الاجهزة الرقابية الثلاثة وعدم التحديد الواضح والدقيق لاساليب التنسيق بين الاجهزة الرقابية الثلاثة في قوانين كل من هيئة النزاهة ومكاتب المفتشين العموميين .تناول البحث المشكلة والفرضية عن طريق اربعة فصول ، تناول الفصل الاول منهجية البحث ودراسات سابقة ،وموقع الدراسة الحالية من الدراسات السابقة التي حصل عليها الباحث ، وتناول الفصل الثاني تعدد الاجهزة الرقابية ودورها في الكشف والحد من ظاهرة الفساد ، اذ تناول المبحث الاول مفهوم وانواع واهداف الرقابة المالية والرقابة الادارية والرقابة القضائية فضلاعن الفساد الاداري والمالي في الاجهزة الحكومية من خلال مفهوم الفساد وانواعه وخصائصه واسباب الفساد ومظاهره ومؤشراته واثاره وكذلك متطلبات التنسيق للاجهزة الرقابية في الكشف والحد من ظاهرة الفساد .اما الفصل الثالث فتناول نتائج الدراسة التحليلية لتشريعات الاجهزة الرقابية وحالات التنسيق واستمارة الاستبانة وهو يمثل الجانب العملي من البحث ، وباسلوبين من التحليل ، اولهما دراسة حالات واقعية نتيجة التنسيق بين ديوان الرقابة المالية والمفتشين العموميين وهو برنامج التدقيق المتقاطع الذي كشف عن مخالفات استلام الموظف الحكومي اكثر من راتب من جهتين حكوميتين ، اذا بلغ عدد المخالفات بحدود (11300) الف حالة مخالفة ولغاية اصدار التقرير العاشر ، وعلى المفتشين العموميين استرداد المبالغ المصروفة بصورة غير قانونية فضلا عن الاجراءات الاخرى ، وحالة بيع دور وزارة النقل الى منتسبيهوامراافقها من مخالفات قانونية تصنف ضمن حالات الفساد ، التي اظهرت نتائج عن التنسيق بين ديوان الرقابة المالية وهيئة النزاهة .1 - الاسلوب الثاني من الجانب العملي هو استمارة الاستبانة وكانت الفئات المستهدفه عينة من مراقبي الحسابات في ديوان الرقابة المالية وهيئة النزاهة ومكاتب المفتشين العموميين وعينة من مدراء الحسابات ومدراء التدقيق وعدد من الاكاديميين ، بهدف تحديد افضل اساليب التنسيق والتعاون بين الاجهزة الرقابية الثلاثة باعتبار ان هذه الفئات تمارس او تخضع لاعمال الرقابة والتدقيق التي تجريها هذه الاجهزة الرقابية ، وتناول الفصل الخامس الاستنتاجات والتوصيات وكانت ابرز الاستنتاجات هي : - ان مكافحة الفساد لاتقتصر على جهة رقابية واحدة ، بل يتم من خلال تظافر جهود اجهزة رقابية عدة ، وهذا ماتبناه التشريع العراقي اذ انشا هيئة النزاهة ومكاتب المفتشين العموميين فضلا عن ديوان الرقابة المالية .2 - تنفذ اعمال الرقابة والتدقيق من قبل ديوان الرقابة المالية والمفتشين العموميين على الادارات الحكومية ومؤسسات القطاع العام والجهات غير المرتبطة بوزارة ، اما هيئة النزاهة فتتولى التحقيق القضائي في قضايا الفساد التي تكتشفها عن طريق موظفيها او عن طريق الشكاوى التي تردها او المحالة من ديوان الرقابة المالية والمفتشين العموميين .3 - توصف اعمال الاجهزة الرقابية الثلاثة ( ديوان الرقابة المالية ، هيئة النزاهة ، المفتشين العموميين ) بالرقابة المالية والرقابة الادارية والرقابة القضائية على التوالي ، وتشترك هذه الانواع من الرقابة في هدف مكافحة الفساد .4 - ان اسباب الفساد متعددة ومتشابكة تنعكس في السلوك غير القويم واساءة استعمال الوظيفة العامة لمكاسب خاصة ، وتعود هذه الاسباب الى ( اسباب ثقافية ، ادارية ، تشريعية ...الخ ) ، كما ان للفساد اشكال متعددة مثل الفساد السياسي ،الفساد الاقتصادي ،الفساد الاداري ،الفساد المؤسسي والفساد الثقافي .5 - قصور في امر سلطة الائتلاف المؤقته ( المنحلة ) رقم (57) لسنة 2004 في التحديد الواضح لاساليب التنسيق مع ديوان الرقابة المالية في مجال مكافحة الفساد .6 - اظهرت نتائج الدراسة التحليلية للحالات العملية لبرنامج التدقيق المتقاطع وبيع الدور السكنية في وزارة النقل اهمية التنسيق بين الاجهزة الرقابية الثلاثة في مكافحة الفساد ، وهو يثبت الفرضية الاولى للبحث .7 - اجمعت اجابات عينة البحث المستهدفة عن ضرورة التنسيق بين الاجهزة الرقابية في مجال التخطيط للعمل الرقابي والتدقيقي .8 - قصور في ادراك اهمية التنسيق بين ديوان الرقابة المالية وبعض المفتشين العموميين الذي انعكس على بطء اجراءات التحقيق الاداري للمخالفات المشخصة من قبل ديوان الرقابة المالية .9 - تفعيل دور المجلس الاعلى لمكافحة الفساد في توجيه المفتشين العموميين والاهتمام في اجراءات التنسيق مع ديوان الرقابة المالية وانجاز الاجراءات التحقيقية بشان المخالفات المالية وقد توصل الباحث الى مجموعة من التوصيات ابرزها ماياتي : - 1 - اعادة النظر بالتشريعات الخاصة بالاجهزة الرقابية الثلاثة والاشارة فيها بشكل محدد لاساليب التنسيق بينهما ، والغاء بعض اجراءات التدقيق في امر سلطة الائتلاف المؤقتة ( المنحلة ) رقم ( 57) في الجوانب الاتية : - ا - تلافي الازدواجية والتكرار مع اعمال ديوان الرقابة المالية وكذلك سلطة التحقيق الممنوحة الى كل من ديوان الرقابة المالية وهيئة النزاهة . ب - ازالة التجاوز مشتركة ). 3 - قيام المجلس الاعلى لمكافحة الفساد بوضع معايير عمل محددة وواضحة يتم اتباعها من قبل مكاتب المفتشين العموميين للاجابة على ملاحظات واستفسارات الديوان . 4 - تحديد لقاءات دورية بين الاجهزة الرقابية الثلاثة لمراجعة اساليب التنسيق وتقييم نتائجهواالعمل على تصحيحها .5 - اقامة مؤتمر سنوي مشترك لتقديم بحوث تطبيقية لافضل اساليب التنسيق بين الاجهزة الرقابية والالتزام بتوصيات المؤتمر واصدار خطة عمل قادمة .6 - فتح دورات تدريبية حول اساليب التنسيق والتخطيط المشترك بين الاجهزة الرقابية في ضوء الاستراتيجية الوطنية لمكافحة الفساد .7 - اعداد وتنفيذ برنامج تدقيق لفرق عمل مشترك بين الاجهزة الرقابية ولبعض حالات الفساد المذكورة في الاستراتيجية الوطنية لمكافحة الفساد .8 - منح ديوان الرقابة المالية سلطة التحقيق الاداري في المخالفات المالية التي يكتشفها اذا مانسبت الى الوزير او المفتش العام ، بالاضافة الى قيام ديوان الرقابة المالية بالتحقيق الاداري بالمخالفات المالية المكتشفة من قبله التي تخص الدوائر التي لايوجد فيها مفتش عام او اذا تخلف المفتش العام عن اجراء التحقيق فيها او اشعار هيئة النزاهة لاجراء التحقيق من قبلها اذا كانت قضية الفساد تدخل ضمن اختصاصها القضائي . | The research is centered on administrative and financial corruption, the relevant causes, and the contribution by the controlling institutions to combat corruption (i.e. the Board of Supreme Audit, the Commission of Integrity, the Inspectorates - General), and provides suggestions as to how they coordinate their work to remedy certain cases relating to duplication of audit work. The problem subject matter of the research is connected with the state of in clarity in the means of coordination among the three controlling institutions, and lack of clearly rigor regulatory definition within the laws of both the Commission of Integrity and the Inspectorates General in terms of the methods of coordination to be followed by the three institutions. The research is divided into five chapters dedicated to discuss the problem and hypothesis, the first chapter studies the research methodology, some previously conducted studies, and position of the current study comparing with the previous studies obtained by the researcher. The second chapter deals with supreme audit institutions multiplicity and role in combating and mitigating the corruption phenomenon, where section one discusses the concept, types, and goals of financial control; section two and three study administrative control judicial control respectively. Chapter Three tackles administrative and financial corruption in governmental departments. This chapter consists of three sections in which concept, types, and characteristics of corruption, its causes, aspects, and impacts, and the requirements of coordination among the controlling institutions to reduce corruption are discussed. Chapter Four under the heading “results of the analytical study of the controlling institutions legislations; coordination cases and questionnaire” deals with the practical side of the research, where two methods of analysis are used, the first of which covers case studies captured from the cross audit program, which is an outcome of the coordination between BSA and the Inspectorates General. The Program detected a number of irregularities related to a number of state employees who receive more than one monthly salary from two different government departments. The program revealed about 11300 thousand irregularities in this respect. The Inspectors General now are required to retrieve all the illegally disbursed amounts and take the necessary legal procedures against the violators. Another case in point that reflects the fruits being gained from the coordination between the two institutions in fraud detection is the ministry of transportation’s houses, which were sold against the applicable laws and regulations. The second method of the practical side is a questionnaire targeting a population of auditors from the Board of Supreme Audit, the Commission of Integrity, the offices of inspectors general as well as a population of accounting managers, audit managers and a number of academics to find out the best methods of coordination among the three controlling institutions, since these groups are being audited by these institutions. Chapter Five studies conclusions and recommendations. Conclusions1. The fight against corruption is not limited to one controlling entity, but includes several controlling agencies, which work in concerted efforts. This was adopted by the Iraqi legislation, which gave rise to the establishment of the Iraqi Commission of Public Integrity and the offices of inspectors general as well as the Board of Supreme Audit.2. The control and audit work vested with the Board of Supreme Audit and the Offices of Inspectors general is carried out on government departments and public sector institutions, while the Commission of Integrity undertakes judicial inquiries in corruption cases either discovered by its staff or through complaints reported or referred from BSA and Inspectors General. 3. The works of the three supervisory entities, i.e the Board of Supreme Audit, The Commission of Integrity, the Inspectors General, are described as financial control, administrative control and judicial control respectively. These kinds of control share the same goal of fighting corruption.4. Corruption is attributed to many complicated and entangled cultural, administrative, and judicial reasons, which is manifested in misconduct and abuse of public service for personal gains. 5. Corruption is a multi facets phenomenon comprises political, economic, administrative, institutional, and cultural corruption. 6. The (dissolved) Coalition Provisional Authority order No. 57 of 2004 lacked clear identification in terms of anti - corruption coordination measures with BSA. 7. Outcomes of the analytical study on the cross audit program practical cases as well as the ministry of transportation’s houses selling reveal how important the coordination among the three institutions is in the fight against corruption, which proves the first hypothesis of the research. 8. The feedbacks of the targeted population altogether stated the importance of coordinating planning of the audit and control work among the three institutions. 9. Poor realization of the importance of coordination between the Board of Supreme Audit and some Inspectors General contributed to slower administrative investigative measures regarding the irregularities identified by the Board. 10. The role played by the Anti - Corruption Supreme Council in directing the inspectors general to pay due care to the coordination measures with BSA and fulfill the investigative procedures about the financial breaches. | RecommendationsThe researcher’s key recommendations are as follows : 1. Reconsider the laws applicable to the three controlling institutions by making specific references to the coordination methods among these institutions, and cancel some of the audit measures in the CPA’s order No. 57 to remedy any duplication of efforts with the BSA. 2. The Supreme Council on Anti - Corruption is required to put in place the coordination policies of the three institutions with regard to (joint planning and identify cases of corruption that need to form joint task forces). 3. The Supreme Council on Anti - Corruption is required to direct the inspectors general on the due diligence and timely fulfillment of the tasks vested with. 4. Pointing out regular meetings among the three controlling institutions to review the coordination methods and evaluate its results and rectify them. 5. Hold annual joint conference to introduce applied researches of the best coordination methods and comply with the conference’s recommendations as well as issuing the forthcoming work plan. 6. Prepare training courses on coordination methods of joint planning among the three institutions in light of the national strategy against corruption. 7. Prepare and perform an audit program for the joint work teams among the three controlling institutions concerning certain cases of corruption which have been indicated in the national strategy against corruption
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح نوري خلف
اسم المؤلف: سعدي فــــري شنيخر جبر

دور المقدرات الريادية في بناء المقدرة الجوهرية واثرها على الميزة التنافسية المستدامة : دراسة استطلاعية لعينة من المصارف العراقية The rule of entrepreneurial competencies in building core competency& the effects on sustainable competitive advantage Exploratory study in a sample of Iraqi banks

المستخلص: This study the impact of Entrepreneurial Competencies dimensions(Personality characters, motivation for achievement, innovative learningcompetencies, opportunities competencies, Handling competencies& thecompetencies of leadership) as a variable central explanatory, corecompetencies dimensions (the competencies of technical innovation, thecompetencies of manufacturing service and the competencies ofmarketing service) as a variable and mediator basis& sustainablecompetitive advantage through variable reactive strategy of marketing ofsub - dimensions (quality of service perspective, market orientation) andthe internal marketing strategy sub - dimensions (experience and marketknowledge, a culture of innovation, information technology).The researcher based exploratory survey method, an approach thatcharacterized coupled with describe the phenomenon analyzed in order todraw conclusions from its own belief in its role in building the core andthe estimated direct impact of the entrepreneurial competencies tosustainable competitive advantage, which is clear from the form adoptedby the hypothetical of the study.Began the study of the dilemma of intellectual dimensions was themost important is the dimension theory is to know what competencies theentrepreneurial and its impact on sustainable competitive advantagepresence core competencies, along with the scarcity of writings that dealtwith the impact of entrepreneurial competencies and core competenciesin building a sustainable competitive advantage, have not been addressedentrepreneurial competencies to core competencies and sustainablecompetitive advantage by researchers former, and after an applied is notto apply such a study in Iraqi banks of public and private, as well as howto determine the readiness of banking organizations to work based on theentrepreneurial competencies and core competencies and the statement oftheir impact in building a sustainable competitive advantage. As reflectedin the objective of the study provide a conceptual framework forentrepreneurial competencies, core competencies, and try to test thesenew concepts in the environment of Iraq, and finding the relationshipbetween them and build a sustainable competitive advantage.bThe study identified a set of hypotheses as answer comprehensivemulti temporary problem of the study, which was not tested parametricstatistical tools tested, and was selected a random sample of (120) asdirector of senior management, middle, and supervisory, in a sample ofbanks, the Iraqi public and private.The study concluded that the entrepreneurial competencies directlycontribute to building a sustainable competitive advantage to banksdrafting core competencies them, and this shows that the role of corecompetencies feature in building a sustainable competitive advantage,depending on the findings of the study, recommendations were madeconsistent with these findings, as well as approved recommendations forfuture researchers in the current study subjects.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: العلوم المصرفية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: سعد علي حمود عباس العنزي
اسم المؤلف: زيد ثامر جواد

تقييم اسلوب التقدير الذاتي في التحاسب الضريبي لكبار المكلفين في دول عربية وامكانية تطبيقها في العراق Evaluation the style of subjective appreciation in the taxes account for the major accounters in Arabic states and the bility of applying them in Iraq

المستخلص: شريحة كبار دافعي الضرائب ( كبار المكلفين ) من اهم الشرائح داخل المجتمع الضريبي، وذلك لمساهمتهم بنسبة كبيرة في الايرادات الضريبية، ونظرا الى اهمية هذه الشريحة فقد حاول الباحث التركيز في دراسته على تجارب بعض الدول العربية التي سبقت العراق بالاهتمام بهذه الشريحة، ليستفيد منها في حصر الشركات الكبيرة التي يمكن عدها من كبار المكلفين في تنظيم اداري خاص بها، على ان يركز بالدرجة الاساس على تقديم افضل الخدمات لهذه الشركات ويعتمد اسلوب التقدير الذاتي الذي يعد من الاساليب العلمية الحديثة في تقدير الدخل الخاضع للضريبة، ونظرا لعدم الاهتمام بكبار المكلفين في الهيئة العامة للضرائب/ قسم الشركات، ياتي البحث بمشكلة مفادها ان اقدام الهيئة العامة للضرائب على اعتماد اسلوب التقدير الذاتي ينطلق من ايمانها بان الثقة المتبادلة بين اطراف عملية التحاسب الضريبي (الادارة الضريبية، مراقب الحسابات، الشركات المساهمة والمحدودة) هي الاساس في نجاحها في تطبيق هذا الاسلوب الا ان الهيئة العامة للضرائب تستخدم في بعض الاحيان طرائق تقليدية (ضوابط سنوية، تقدير اداري) مع جميع الشركات على الرغم من ان بعض الشركات تساهم بنسبة كبيرة في الحصيلة الضريبية وتمتلك مميزات تعتبر اساسية لنجاح اسلوب التقدير الذاتي والتي تسمى في بعض الدول العربية بكبار المكلفين ، فقد حاول الباحث التركيز على اهمية التفرقة بين الشركات في عملية التحاسب الضريبي والخدمات المقدمة، لان بعض من هذه الشركات تتمتع بمميزات تعد اساسية لنجاح الاساليب العلمية في تقدير الدخل الخاضع للضريبة مثل اسلوب التقدير الذاتي،وعلية فان البحث يركز على جملة من الاهداف اهمها : 1. التعرف على اسلوب التحاسب الضريبي لكبار المكلفين في كل من (مصر،الاردن،سوريا)2. تفعيل العمل باسلوب التقدير الذاتي وتطبيقه على كبار المكلفين في العراق .ولاجل تحقيق تلك الاهداف طرحت الفرضيات الاتية : ان استخدام الهيئة العامة للضرائب اسلوب التقدير الذاتي عند اجراء عملية التحاسب الضريبي مع كبار المكلفين يساهم في : 1. يساهم في زيادة الحصيلة الضريبية .2. يساهم في زيادة الالتزام الطوعي للمكلفينوقد توصل الباحث الى عدد من الاستنتاجات اهمها : ان حصر كبار المكلفين في تنظيم اداري خاص بهم واعتماد اسلوب التقدير الذاتي عند اجراء عملية التحاسب الضريبي مع هذه الشريحة سيساعد في زيادة الحصيلة الضريبية والتزامهم الطوعي .وفي ضوء تلك الاستنتاجات يوصي الباحث بعدد من التوصيات اهمها : تركيز الهيئة العامة للضرائب على تطوير نظام التحاسب الضريبي من خلال الاعتماد على اسلوب التقدير الذاتي بدلا من الاساليب التقليدية ولاسيما مع شريحة كبار المكلفين | The layer of taxes payers (the biggest charges ) is considered as one of the most import element inside the taxes socicaty, for this layer participate in agreat part of taxes incomes .The researcher tries to focus in his study on the experience of some Arab countries which preceded Iraq in taking care of this in order to get use of it in determing the big companies which may be considered as one of the biggest taxes payers of a certain administrative organizing; on the base of focusing mainly on providing them with the best services .The self appreciation method is considered one of the modern scientific methods in estimating the taxes income, scince there is no attention paid by the public corp of taxes \ company section to care of this layer the problem of this search is to traditional methods that the corp of taxes depends in the taxes accountance with all comparies inspite of the noticeable diffrences among them in the mount of taxes or the rate of participation in the total of taxes. The researcher tries to focus on the importance of distinguishing among companies in the taxes accountance process and offered services, for these companies have certain merits which may be considered as the base of scientific methods succession in appreciating the income that subjects to taxes like the self appreciation n method, depending of the above , the research focus on many coals like : 1 - to shed the light on certain bases that can be used in determine the biggest taxes payers and the importance of this layer . 2 - to activate the method of self appreciation after it had been stopped and enhance the trust between the sides of taxes of accountance process .In order to acheave these goals the following hypothesis : were introduced the use of self appreciating method by the public taxes corpe In the taxes accountance process with the biggest payers participates in : 1 - increasing the total of taxes . 2 - increasing the optional commitment of volunteers .There are number of result, the searcher reachs to represented by the following : The public corpe of taxes is late in following the development witnessed in many Arabic countries concernins the ability of developing the taxes management, by determing or specifying the most important group or layer of taxes payers in a acertin administrative organization representing this layer .The recommendations : The necessity of making the public body of taxes focus on the biggest taxes payers layer and working on eliminating difficulties face the requirements of creating a certain administrative organization represent this layer .
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الضرائب
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: نادية طالب سلمان السلطاني
اسم المؤلف: حيدر كاظم نصر الله حسين التميمي

التاثير المستقبلي لانضمام العراق الى منظمة التجارة العالمية في ادارة الايرادات الضريبية والكمركية : بحث تطبيقي For Coming Effect of Iraq's Accession To The (WTO) In The Managing Of Tax & Customs Revenues An Application Research

المستخلص: ركزت الدراسة على احد المواضيع المهمة والمعاصرة، في معظم دول العالم ولا سيما الدول النامية وبالذات العراق، الواهو موضوع انضمام العراق الى منظمة التجارة العالمية، والاثار المترتبة على عملية الانضمام، خصوصا ذات الصلة بادارة الايرادات الضريبية والكمركية، فضلا عن ذلك اهم التحديات التي تواجهها عملية الانضمام. فلقد تناول هذا الجانب الفكري للبحث العوامل الرئيسة في الدراسة، وهو، منظمة التجارة العالمية، من حيث مبادئها، واهم مهامها، فضلا عن معطيات النظام الضريبي في العراق ومكوناته الرئيسة، وكذلك مفهوم السياسة الكمركية، واهم ادواتها، وعلاقة قواعد التقييم الكمركي باتفاقيات منظمة التجارة العالمية. وجرى عرض موضوع الدراسة على مجموعة من المختصين (اكاديميين ومهنيين) بورشة عمل تفاعلية، او ما تسمى بمجموعة التركيز(Focus Group)، اذ تم اعتماد دليل لمجموعة التركيز تضمن ثلاثة محاور (استعراض لتجارب دولتي لبنان والاردن - الاثار المالية لعملية الانضمام - التحديات التي ترافق عملية الانضمام). ومن خلال المناقشات التفاعلية، استعمل الباحث التحليل الاقتصادي للاستفادة من المعلومات المستنبطة من مجموعة التركيز. ولقد توصلت الدراسة الى مجموعة من الاستنتاجات من بينها انه تضم اللجنة الوطنية لانضمام العراق الى منظمة التجارة العالمية اعضاء من معظم مؤسسات الدولة، تم اختيار اغلبهم في عضوية اللجنة الوطنية كونهم من الدرجات الخاصة، وليس على اساس كفاءتهم المهنية، وهذا يؤشر محدودية فاعليتهم الفنية في جولات التفاوض، والتهيئة لعملية الانضمام. كما انه رغم توجهات الدولة الى الانفتاح على العالم الخارجي، لا سيما التي تتولى تنظيم الاقتصاد العالمي بجوانبه المختلفة المالية والنقدية والتجارية، مثل صندوق النقد الدولي، والبنك الدولي للانشاء والتعمير، ومنظمة التجارة العالمية، الا ان التشريعات الضريبية لا تنسجم مع هذه التوجهات الجديدة. ومن بين التوصيات التي رات الدراسة اهمها انه من الضروري اعادة النظر بالقوانين الضريبية ولا سيما بقوانين ضرائب الاستهلاك، وبالذات ضريبة المبيعات، لتكون بمثابة تمهيد لضريبة القيمة المضافة، فالعراق بحاجة لمثل تلك الضرائب لمواجهة التغيرات الخارجية، لا سيما المتعلقة بتحرير التجارة، وعملية انضمام العراق الى منظمة التجارة العالمية. | The study focused on one of the important topics that used recently in almost all over the world, especially in developing countries and particularly Iraq, which is Iraq's accession to the WTO, and the impact of this accession on the management of tax revenue and customs, as well as the challenges face the process of accession, as the study included the following : It dealt with the major elements of the study, which are the World Trade Organization and its principles, Tasks, and Tax System in Iraq and its major components. In addition to the concept of Costume Policy and its means and the relationship between the costume evaluation rules with the WTO agreement.The topic of the study have been presented to a group of specialist (academics and professionals) through a (Focus Group) workshop, the guide of this workshop included three axes which are (a review of the experiences of the states of Lebanon and Jordan, the financial effects of the accession process, and the Challenges that accompany this accession).The researcher use the economic analyzing to make advantage of the information derived from the focus group.The conclusions : 1. The National Commission for Iraq's accession to the WTO composed of members belongs to the public sector from almost all to Iraqi state institutions, they were sleeted according to superior degree in their institutions and not according to their professional efficiency and this considered as the main reason for their inefficiency and limitation in negotiation rounds and the preparation to the accession process.2. Despite government policies to open up to the outside world, especially that regulate the global economy aspects of the financial, monetary and trade, such as the International Monetary Fund, the International Bank for Reconstruction and Development, the World Trade Organization, but the tax legislation is inconsistent with these new trends.Recommendations : Reconsidering the laws of tax specially laws of consumption taxes, namely sales tax, to pave the way to the value added tax. Iraq needs such taxes to cope with the external change, specially these related to trade liberalization and Iraq accession to WTO.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الضرائب
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: سعد علي حمود عباس العنزي
اسم المؤلف: حسام ياسين محسن

تقويم المعالجات المحاسبية لنفقات مراحل صناعة النفط : بحث تطبيقي في شركة نفط الشمال - شركة عامة Evaluation of Accounting treatments of Expenditure Stages in Oil Industry Applied Research & Field Study in Northern Oil Company

المستخلص: In Light of the development in the Oil industry and the entry of the oil investment companies lately, and due to the needs of the local oil companies to deal with foreign companies, which essentially needs a clear and precise accounting basis. All that requires the development of the current accounting treatments methodologies to keep pace with international standards in this industry. The research goal to Evaluating the accountant treatments of expenditures for the stages of oil manufacturing through the introduction to the specialty of this industry and the introduction to the accounting treatments which is being used by the Oil companies which came according to the requirements of the Financial Accounting Standard Board and showing the effect of implementing (IFRS 6) in accounting treatment for the expenditure of the stages of oil manufacturing about the result of the activity compared with what has been implemented by Iraqi Oil companies by using the unified accounting system and to determine the short comings and working on discovering and preventing it when working on presenting the suggestions for the development of the unified accounting system, and Establishing an Iraqi accounting basis to treat the expenditure of the Iraqi Oil manufacturing which is in agreement with the accounting principals in this field taking in consideration the Iraqi environment for this industry, and to implement these goals, the direction of the research in its theoretical part to employ the frameworks and theoretical concepts and the views of the researches in addition to the viewpoint of the researcher herself when the practical side adopted as frequent field visits to the North Oil Company, in order to test the hypotheses of calculations were extracted for the practical aspect of the research using the manual analysis. The research reached to a number of theoretical and field conclusions, the most important are editing a list for the budget for the North Oil Company according to the instruction of the unified accounting system and not on the basis of accepted accounting principles in general in the Oil industry since the unified accounting system mandated all the companies to use it, without singling the Oil industry with list that distinguish it, therefore it didn't appear in the general budget of the company the values of the Oil reserves which is considered to be the most important Oil assets but it showed expenditures for containments and developments of these reserves, and the failure to adopt the nation of depletion, which takes into account the ratio between the produced amount of Oil every year, and the reserved amount, the research came to a conclusion to present a group of recommendations according to the conclusions in the research.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح صاحب شاكر البغدادي
اسم المؤلف: تغريد نجيب يحيى عبد الموجود

اثر اندماج الشركات على الربح الخاضع للضريبة : دراسة تطبيقية لعدد من الشركات الخاصة Effect Companies Merger on Taxable profit " applied study to some private sector companies "

المستخلص: يعتبر الاندماج من اهم الاجراءات الاقتصادية لما يحققه من التكامل والتعاون ومحاولة السيطرة على الاسواق وزيادة الربحية التي يحصل عليها المساهمون عن طريق توحيد ادوات الانتاج، تخفيض التكاليف، زيادة الانتاجية، وتحقيق المزايا التي يسعى اليها المدراء والمساهمون بصورة عامة. لذا فان معظم الدراسات الاقتصادية المعاصرة تدعو الى تشجيع الاندماج بين المؤسسات والمنشات الاقتصادية والمالية، وفي القطاعات كافة لدعم القدرة التنافسية لها، اذ ان الاتجاه نحو الاندماج وعقد التحالفات اصبح خيارا استراتيجيا مهما في مواجهة المتغيرات والتحديات الدولية في عصر العولمة وظهور التكتلات الاقتصادية العملاقة. وقد اكدت هذه الدراسات على ضرورة الاخذ بدوافع ومبررات الدمج ومنها الاعتماد على مؤشرات تقويم الاداء وزيادة القدرة على المنافسة على صعيد الدول ، ومن الوجهة الضريبية لابد من وجود اجراءات لتحديد الربح الخاضع للضريبة لاندماج الشركات اكثر دقة حتى لا تنشا النزاعات بين الشركات والسلطة المالية ويؤثر على الايرادات الضريبية من جهة وعمل الشركات من جهة اخرى. ان مشكلة البحث تتجلى في عدم وجود تعليمات واضحة لتحديد الربح الخاضع للضريبة في سنة الاندماج، عدم وجود اجراءات احترازية للحد من الاندماج الذي يؤدي للتهرب الضريبي، وصعوبة تحديد المعالجات المحاسبية الخاصة باندماج الشركات التي تتفق والمعايير المحاسبية الدولية والمحلية. اما اهداف البحث فهو توضيح الاسس الواجب اتباعها لاندماج الشركات التي تنسجم مع القانون الضريبي وقانون الشركات، وبيان اثر الاندماج على الحصيلة الضريبية. تنبع اهمية البحث من اهمية الموضوع الذي يعتبر من ابرز الحالات التي تتعرض لها الشركات فعملية الاندماج لها دور كبير في تطوير الانشطة الاقتصادية التجارية والصناعية وتبرز اهمية البحث من خلال عرض اهم المشاكل التي تنبع من عملية الاندماج للشركات، وكيفية التعامل معها لتحديد الربح الخاضع للضريبة، وتحديد الاجراءات المحاسبية لعملية الاندماج . | Esteem merger from economy procedures worry, when it realize from integration, coactions, try control on market and increase profitability which get about it stockholders by production tool combination, reduction cost, productivity increase and realization virtue which the merger attempt to it and stockholders especially. That most studies modern economy invite to encouragement merger between foundation and economy establishment &finance, at all sector to support competitive ability to it, then if direction around merger and agreement alliance become important strategic option in facing changeable and international challenge on globalization age and back mammoth economy agglomeration. Affirm this study on necessary taking in impulse and merger from credit on performance assessment finger and increase ability on competition at the level of states, from tax way eternity than being action to definition taxable profit to company merger more accuracy in oddment to being dispute between the companies and government, and effect it on tax revenues and companies making.That research problem appear at absence being instructions apparent to definition taxable profit in merger year, appear being preventive procedures to lend from merger which to be tax evasion and difficulty definition accountant treatment relating to companies merger which agree with international accounting standard and local. Research objective clarification base task adoption it to companies merger which agree with tax law and companies law, expression effect merger on tax revenues. Flow research important from subject importance which consider from relieve case which encounter to it companies merger process to it great seat at development trade economy activities and industrialism, defecation research important from through show problems worry. Which flow from merger process to company, kef trade win it to definition taxable profit and definition accountant procedures to merger process
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الضرائب
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: مؤيد محمد علي فضل الفضل
اسم المؤلف: انوار هاشم عبود

تقييم تجربة المشاركة الاجنبية في عينة من المصارف العراقية الخاصة Evaluate the experience of the Foreign contribution in sample of respect we Iraqi banks

المستخلص: تشهد الساحة الدولية تطورات اقتصادية وتكنولوجية جعلت العالم سوقا واحدا . ممزااد من مجال المنافسة لكل المتعاملين الدوليين . واصبح السوق يضم دولا وحكومات ومنظمات عالمية وشركات متعددة الجنسيات وتكتلات اقتصادية عملاقة تسعى كلها لتوحيد سلوك اللعبة والتعامل واقتناص الفرص ومواجهة التهديدات في اطار ازالة القيود بكل اشكالهواافرزت هذه الاحداث مجموعة من التطورات ومن ضمنها تنامي موجة الاندماجات والمشاركات التي تعد من بدائل الاستثمار.وفي ظل التحولات الحاصلة في العراق وامتداد ما يجري في الساحة الدولية الى قطاعاته الاقتصادية ، بات العراق مقصدا للاستثمارات المباشرة العربية والاجنبية في ضوء التحسن الذي تشهده بيئة الاعمال والاستثمار وخاصة في قطاع المصارف بعد صدور قانون البنك المركزي وقانون المصارف عام 2004 اللذين تضمنا اطرا قانونية جديدة تسمح بالاستثمار الاجنبي في القطاع المصرفي العراقي .ومع تراجع اسعار النفط في الاسواق العالمية وانخفاض عائداته التي تشكل نحو ثلثي الناتج المحلي الاجمالي للعراق ، اصبح من الضروري جذب المزيد من الاستثمارات الى القطاعات الانتاجية والخدمية المختلفة بهدف تطويرهواتحديثهواالاعتماد عليها كمصدر مهم من مصادر التمويل الاقتصادي . وتنويع القاعدة الانتاجية للاقتصاد المحلي . وخلق فرص عمل جديدة نظرا لما لذلك من فوائد في رفع كفاية التنمية الاقتصادية والاجتماعية المتوازنة بما يسهم من تقليص اسباب التوجه نحو العنف والارهاب.ومن هنا تم السماح للمصارف الاجنبية في الدخول للعراق والاسهام جنبا الى جنب في العمل مع المصارف العراقية الخاصة بهدف تطوير البيئة المصرفية العراقية واكتساب الخبرة لمواكبة هذا التطور .لذا جاءت هذه الدراسة للتعرف على هذا النوع من الاستثمار الاجنبي في العراق من خلال ما يسمى بالمشاركة الاجنبية في رؤوس اموال المصارف العراقية الخاصة . التي تعد تجربة جديدة تمر بها هذه المصارف والوقوف على اثر هذه التجربة في تلك المصارف في تحسين ادائها وما حققته تلك المشاركات لهذه المصارف من زيادة في رؤوس اموالهوزايادة الودائع والارباح وتحسين نوعية وجودة الخدمات المقدمة والمكانة المتميزة للمصرف المشارك سواء في داخل العراق ام خارجه نتيجة تلك المشاركة فضلا عن امكانية التوسع والتطوير لتلك المصارف وقدرتها على مواجهة منافسة المصارف الاخرى دوليا وعالميا.و خلص البحث الى جملة من التوصيات لتعزيز هذه التجربة من خلال معالجة بعض السلبيات التي رافقتها | The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers . the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms . This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives .In the light of changes taking place in Iraq and the extension of what is happening in the international arena to the sectors of economic, Iraq is a destination for Arab and foreign investment in the light of the improvement seen in the business environment and investment, particularly in the banking sector after the enactment of the Central Bank and the Banking Act 2004, which contained new legal frameworks which permit foreign investment in the Iraqi banking sector. With the decline in oil prices in world markets and lower revenues, which constitute about two thirds of the GDP of Iraq, it became necessary to attract more investment to the productive and service sectors with the aim of developing, updating, and relying on it an important source of economic funding sources and diversify the productive base of the local economy and create new job opportunities, giving benefits in raising the efficiency of economic and social development of a balanced diet, contributes to reducing the causes of the trend towards violence and terrorism. thus foreign banks were allowed to enter Iraq and to contribute together to work with Iraqi private banks in order to develop the Iraqi banking environment and gain experience to keep pace with this development. So this study intends to identify this type of foreign investment in Iraq through the so - called foreign participation in the capital of Iraqi private banks, which is a new experience with these banks and pinpoints the impact of this experience on those banks in improving their performance and achievements dne to the increase in capital and an increase in deposits, profits and an improvement in the quality of services provided and the excellent reputation of the bank co - whether inside or outside Iraq as a result of such participation as well as the possibility of expansion and development of these banks and their ability to face competition from other banks internationally and globally. The research found a number of recommendations to enhance this experience by addressing some of the negatives that accompanied it.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: العلوم المصرفية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: حمزة فائق وهيب الزبيدي
اسم المؤلف: امال هاشم مطلك

اثر اهمية تطبيق اسلوب المعاينة الاحتمالية في تخفيض مخاطر الحكم المهني لمراقب الحسابات : بحث تطبيقي في ديوان الرقابة المالية - حسابات الشركة العامة للصناعات القطنية The use of property sampling reduce of the Audit dangerous of auditor judgments Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries

المستخلص: يهدف هذا البحث الى توضيح مزايا اسلوب المعاينة الاحتمالية وما يوفره من قاعدة علمية تمكن مراقب الحسابات من الدفاع مستقبلا عن اي اعتراض على صحة رايه في القوائم المالية من خلال التضييق من الحكم الشخصي بقدر الامكان خلال مراحل عملية التدقيق. وهي دراسة تطبيقية في ديوان الرقابة المالية ( حسابات الشركة العامة للصناعات القطنية ), وقد استخدمت الباحثة في الجانب النظري لتحقيق اهداف البحث المنهج الوصفي الاستنتاجي في جمع وتحليل البيانات المالية للدائرة ( عينة البحث ) للسنة المالية (2008). ولتحقيق اهداف الدراسة الميدانية فقد تم تصميم استبانه تتناسب مع متغيرات مشكلة البحث وفرضياته. حيث وزعت الاستبانة على مدققي البيانات المالية في ديوان الرقابة المالية التي بلغ عددها (100) استبانه وهي عينة غرضيه ( غيراحتمالية ), وكانت الردود (82) استبانه قابلة للتحليل, وهي تمثل نسبة قدرها (82%). وتشيراهم نتائج البحث الى ظهورمخاطرناتجةعن استخدام الحكم المهني ( الشخصي ) لمراقب الحسابات منها مخاطر التحيزوعدم امكانية قياس مخاطرالتدقيق وتمثلت في طريقة اختياراسلوب المعاينة التي تتلاءم مع الهدف من عملية الاختيار, وتحديد الاطار العام للمجتمع محل البحث وتقديرحجم العينة المناسب , واختيار مفردات العينة بطريقة تضمن سلامة تمثيلها للمجتمع الذي سحبت منه, ان تطبيق اسلوب المعاينة في بيئة التدقيق يتطلب من المدقق ان يكون ( ملما باليات تنفيذ هذا الاسلوب بشكل يكفي لتخطيط عملية التدقيق, مع مراعاة عدم التحيزكذلك ضرورة الاخذ بالاعتباراهداف اختيار العينة وخصائص المجتمع الذي ستؤخذ منه العينة وطبيعة ادلة الاثبات المطلوبة) وخلص البحث الى تقديم مجموعة من التوصيات بالاستاد الى الاستنتاجات الواردة فيه | this research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the audit process. An applied study in the Office of Financial Supervision (the company's accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed questionnaire commensurate with the variables of the research problem and hypotheses. Questionnaire was distributed to the auditors of financial statements in the Audit Court, which reached number (100) questionnaire, the responses were (82) questionnaire are analyzed, representing a ratio of (82%). The most important results of the search importance of the use of professional judgment (Profile) to the auditor, including risk of bias and the inability to measure the risk of audit and was the method of selecting a plan preview that fit with the goal of choice, and select each of the size of the community in question and the sample size is appropriate, selection of sample in a manner ensure the safety of their representation of the community it was drawn, that the application of the style of statistical sampling in an environment audit requires the auditor to be (aware of the mechanisms for implementation of this method is sufficient to plan the audit process, taking into account the lack of bias in order to give each individual the same chance to be among the sample, as well as need to take into account the objectives of sampling and the characteristics of the society that will be taken from the sample and the nature of evidence required). The researcher presented a series of recommendations including : The need for organizations and professional associations to develop and implement training programs for its members to identify the mechanisms of applying the method of statistical sampling in the field of business control and audit, the auditor must also determine when the sample size, statistical risk into account if the audit had been reduced to a minimum
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: موفق عبد الحسين محمد
اسم المؤلف: امال محمود كاظم

تقويم تجربة تاجير شركات القطاع الصناعي العام الى القطاع الخاص : دراسة تطبيقية في معمل سمنت طاسلوجة - محافظة السليمانية THE EVALUATION EXPERIENCE OF ENTERPRISES LEASING FROM PUBLIC TO PRIVATE SECTOR An empirical research in Tasluja Cement Factory - Sulaimanya Province

المستخلص: The industrial sector is experiencing a tough economic situation because of many factors such as; the lack of basic resources necessary for operating these industries, achieving a level of product which is necessary for continuing work in these industries, the unavailability of enough fund for them, the lack of experiences and technical skills of workers and managers, unavailability of modern technology such as machinery, equipments, parts...etc. These factors have led to many enterprises to stop production or to operate with a minimal production capacity, which requires reforms through searching for reasonable solutions. This has led to state officials to think of ways for restoring activities of these enterprises. Transferring the asset of these public enterprises to private sector could be one of the ways of restoring activities, as it is regarded one of the contemporary methods of economic reform.It is worth to mention that there are many methods of privatization, or transferring to private sector, such as, asset sale (ownership transfer), management contracts, share ownerships, leasing contracts ...etc. Leasing is considered one of the methods of privatization which has been adopted to overcome the financial, technical, organizational and marketing difficulties which are facing public sector enterprises.This kind of privatization experience has not been formerly evaluated by assessing its success was one of the research problems faced the author. This is an important piece of study because it assesses the level of success of leasing industrial enterprises from public to private sector, the study is also highlights the difficulties and weak points so they can be avoided in the future and also to strengthening its strong points. However, the main aims and objectives of this study is to explain the following : 1 - Concepts and importance of leasing public enterprises to private sector and its impact on the national economic growth.2 - Evaluating this experience in Kurdistan Region and showing its success or failure of generating reasonable revenue for the state, and to achieve other social objectives.Research hypothesis : 1 - Adopting contract lease method based on specific standards will lead to restructuring production lines in these enterprises; it will also lead to secure needs necessary for operating them, which will then achieve the objectives of these enterprises.2 - Using the indices of performance Efficiency in assessing this leasing experience will lead to an outcome which can assess the success or failures of this leasing experience.Due to the importance of this study and also its objectives and hypothesis, the author has adopted a deductive approach in the theoretical side which depends on scientific sources and literatures related to the topic. However for the practical side of the research which applies to the current industrial enterprises in Iraq, a sample of these enterprises has been used (Tasluja Cement Factory) which has been leased to a partnership company (local and foreign) for 12 years. The production activity before and after the lease has been used as a measure; the results have been discussed and analyzed.The author's findings from both theoretical and practical aspects have proved research's hypothesis of that leasing contracts have provided an opportunity of restructuring the strategic industrial enterprises, which the state is not interested to transfer their ownership and they require huge fund for restructuring and increasing efficiency and best exploiting capacities. In addition to that, the process of evaluating the performance through efficiency, capability, economy and other important indices will contribute to identify the differences and find effective solutions by using research findings to review plans and implementing policies. The research shows that there are huge differences of production before and after the lease contract, for example, the decrease of the actual production capacity compared to the projected production, the actual production capacity had not exceeded (%12) of the projected capacity, which means that (88%) of the production capacity was not exploited, this is a huge loss of money and resources. However, and after the lease contract the actual production capacity has reached (99.9%). This shows the capability of the private sector of restructuring the factory and best exploiting of the resources and not losing available resources.Research recommendations : 1 - Reviewing legislations related to investment in particular foreign investment, the lease contract legislations should include punishment conditions which force the leased company to preserve the assets of the establishment.2 - Continuing evaluation of performance is important in all aspects which will have an impact in activating work and identifying strong and weak points and knowing the reasons behind them and finding solutions in one hand and to provide data for service users and the decision makers in another hand.3 - Finally, after examining the sample from all positive and negative aspects, the author is recommending that the experience should be transferred to other non - functioning public factories and enterprises through lease contracts, after taking into consideration all points for restructuring the infrastructure of These Companies.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: عبد الصاحب نجم عبد الجبوري
اسم المؤلف: اشتي عثمان خورشيد

دور هيكل المحفظة الاستثمارية للمصرف في ادائه المالي : بحث تطبيقي في عينة من المصارف العراقية

الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: العلوم المصرفية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح الدين محمد امين عبد الحكيم الامام
اسم المؤلف: استبرق محمود جار الله

اثر العلاقة بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد الاداري والمالي : بحث تطبيقي في عينة من الوحدات الاقتصادية The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption

المستخلص: يناقش هذا البحث احد اهم وسائل الحد من ظاهرة الفساد في شركات القطاع العام والادارات الحكومية، وهي علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، في ضوء معطيات معيار التدقيق الدولي (610) وتوصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI)، والاستراتيجية الوطنية لمكافحة الفساد.واستند البحث الى فرضيتين تمثلت الاولى بضعف علاقة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي التي تؤدي الى ضعف اجراءات الحد وتقليل ظاهرة الفساد الاداري والمالي، والثانية ضعف وعي الادارة باهمية هذا التعاون والتنسيق يؤدي الى ضعف اجراءات الحد من ظاهرة الفساد.وتناولت الباحثة مشكلة البحث المتمثلة بوجود ضعف في العلاقة بين المدقق الخارجي والمدقق الداخلي لعدم كفاية التشريعات ومعايير التدقيق المحلية لتحديد طبيعة العلاقة بينهما، وضعف استقلالية المدقق الداخلي في وحدات القطاع العام والادارات الحكومية، عن طريق اربعة فصول، اذ تناول الفصل الاول منهجية البحث ودراسات سابقة، اما الفصل الثاني الذي مثل الجانب النظري، بعنوان اهمية التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي في الحد من ظاهرة الفساد، وتناول الفصل الثالث الذي يمثل الجانب التطبيقي للبحث، عنوان عرض نتائج دراسة الحالة والاستبانة لعينة البحث.وخلص البحث الى مجموعة من الاستنتاجات والتوصيات، وابرز الاستنتاجات كانت اتفاق اجابات عينة البحث من (مراقبي الحسابات، والمدققين الداخليين والمدراء العامين لوحدات القطاع العام والادارات الحكومية)، على ضرورة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، واهم اساليب التعاون والتنسيق هو عقد اجتماعات مشتركة لتحديد الاهداف المشتركة والتخطيط المشترك وتبادل التقارير الرقابية بينهما، اما التوصيات فكانت ابرزها اصدار معيار تدقيق محلي يحدد اساليب التعاون والتنسيق التي وردت في توصيات المنظمة الدولية للاجهزة العليا للرقابة المالية والمحاسبة (INTOSAI) والتي اتفق عليها عينة البحث فضلا عن ضرورة قيام المنظمات المهنية في العراق المتمثلة بنقابة المحاسبين ومجلس مهنة مراقبة وتدقيق الحسابات باشاعة ثقافة التعاون والتنسيق بين المدقق الخارجي والمدقق الداخلي، وكذلك اضافة مواد قانونية في قانون الشركات رقم (21) و(22) لسنة 1997 (المعدلين) بتحديد واضح لطبيعة العلاقة بينهما. | This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions : the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakness of measures to curb and reduce the administrative and financial corruption, and the second weakness of the administration's awareness of the importance of this cooperation and coordination leads tothe weakness of the measures to curb corruption.The researcher dealt with the research problem of the weakness in the relationship between external auditors and internal auditors and the weakness of the independence of the internal auditor in the public sector units and government departments, and inadequate legislation and auditing standards local to determine the nature of their relationship, through the four seasons, where the first chapter discusses the research methodology and previous studies, and the second chapter, which represents the theoretical side, entitled the importance of cooperation and coordination between the external auditor and internal auditor to reduce the corruption, and the third chapter, which represents the application to search, view the results of a study entitled the situation and the resolution of the research sample. The research found a set of conclusions and recommendations, and the main conclusions was the agreement about the answers of the research sample from (auditors and internal auditors and general managers of public sector units and government departments) on the need for cooperation and coordination between the external auditor and internal auditor. The most important methods of cooperation and coordination is to hold joint meetings to the challenge the common goals and joint planning (the exchange control reporting between them. While the most prominent recommendations were issue a standard audit local specifies the modalities of cooperation and coordination received in the recommendations of the International Organization of Supreme Audit, Finance and Accounting (INTOSAI), which was agreed by the research sample as well as the need for professional organizations in Iraq represented by the Association Accountants and the Council of the profession of audit and account auditing of spreading the culture of cooperation and coordination between external auditor and internal auditor, as well as the addition of legal materials in the Companies Act (No. 21) and (22) for the year 1997 (amending) a clear definition of the nature of their relationship
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الجامعة: جامعة بغداد
الدرجة: دكتوراه
الموضوع الدقيق: المحاسبة القانونية
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: صلاح نوري خلف
اسم المؤلف: ارجوان محسن سعيد زكريا

تاثير التسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية : دراسة حالة في شركة التامين الوطنية Effect e - marketing in the marketing mix elements of the insurance service A Case study at The National Insurance Company

المستخلص: ظهور التسويق الالكتروني جعل العالم عبارة عن قرية صغيرة لا تتقيد بحواجز المكان ولا الزمان ، الامر الذي ادى الى تحول التسويق في مختلف القطاعات الخدمية الاقليمية والدولية عموما ، ولا سيما قطاع التامين من التسويق التقليدي الى التسويق الالكتروني ، وبذلك اصبح التسويق الالكتروني لخدمات التامين هو الاداة الفاعلة لتحقيق النمو ، اذ استطاع ان يقفز بمجمل الجهود التسويقية الى اتجاهات معاصرة تتماشى مع العصر الحالي ومتغيراته ، وهذا التسارع الكبير في التطور التكنولوجي جعل من شركات التامين تتسابق من اجل تقديم خدماتها التامينية على احدث ما توصلت اليه تطبيقات التقنية الحديثة عن طريق تعدد مواقعها على شبكة الانترنيت . وعلى هذا الاساس تناول الباحث في دراسته موضوع ( تاثير التسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية) دراسة حالة في شركة التامين الوطنية ، باختيار عينة قوامها (68) فردا من المدراء او من ينوب عنهم ، وقد استخدمت الدراسة استمارة الاستبانة كاداة رئيسة لجمع البيانات فضلا عن المقابلات الشخصية للمدراء التي اجراها الباحث ، وتم اختبار فرضيات الدراسة التي اهتمت بوجود العلاقة والاثر بين متغيرات الدراسة عن طريق الاساليب الاحصائية ذات الصلة بالموضوع ، ولغرض اختبار فرضيات العلاقة تم اعتماد معامل الارتباط سبيرمان، ولاختبار علاقات التاثير اعتمد معامل الانحدار الخطي البسيط ، وخلصت الدراسة الى مجموعة من الاستنتاجات كان اهمها : 1. هناك ثمة تحديات تحول دون تبني التسويق الالكتروني للخدمة التامينية في شركة التامين الوطنية لحد الان كان ابرزها عدم وجود تشريع قانوني ينظم عمل التسويق الالكتروني ، فضلا عن غياب البنية التحتية اللازمة لمتطلبات التسويق الالكتروني.2. افرزت النتائج بوجود علاقة ارتباط وتاثير لللتسويق الالكتروني في عناصر المزيج التسويقي للخدمة التامينية ، ومن وجهة النظر المستقبلية للمديرين او من ينوب عنهم في شركة التامين الوطنية .3. لدى شركة التامين الوطنية الرغبة بالتحول نحو التسويق الالكتروني لما يوفره من فرص عديدة تعود بالفائدة على مستوى العملية التامينية برمتها .وقدم الباحث في النهاية جملة من التوصيات الى الشركة المبحوثة ، استنادا الى النتائج التي توصل اليها ، والتي كان ابرزها بناء بنية تحتية للاتصالات قوية ومتينة وذلك لغرض تاهيلها في تطوير وتسويق الخدمة التامينية اذ ان النجاح الفعلي لظاهرة التسويق الالكتروني يعتمد على مدى متانة البنى التحتية للاتصالات ولاثرها الكبير في سرعة انجاز الخدمات التامينية. | The emergence of e - marketing to make the world a small village does not comply with barriers, the place nor the time, which led to the transformation of marketing in various service sectors, regional and international general and the insurance sector, especially from traditional marketing to electronic marketing, bringing e - marketing of insurance services is the effective tool to achieve for growth, was able to jump to the overall marketing efforts to the contemporary trends in line with the current era and its variables, and this significant acceleration in technological development has made insurance companies are racing to offer their insurance services on the latest applications of modern technology through multiple sites on the Internet . On this basis, eating a researcher in the study subject (e - marketing service insurance and its implications on the elements mix catalog) through a case study in the National Insurance Company, the selection of a sample of (68) members of the directors or their representatives, have used the study form - resolution as the Chairperson of the collection information as well as personal interviews of managers conducted by the researcher, was testing hypotheses of the study, which focused on the existence of the relationship and effect between the variables of the study by statistical methods relevant for the purpose of testing hypotheses of the relationship has been the adoption of the correlation coefficient Pearson, and to test the relationships influence the adoption of the coefficient of linear regression simple The study concluded that a set of conclusions was the most important : 1. There are challenges to prevent the adoption of e - marketing service for the insurance company national insurance so far, most notably the absence of legislation regulating the work of a legal e - marketing, as well as the absence of the necessary infrastructure for e - marketing requirements.2. Produced results that there is a correlation between the impact of e - marketing and elements of the marketing mix for service insurance, and the view of the future managers or their representatives in the National Insurance Company.3. The National Insurance Company desire to shift towards e - marketing it offers many opportunities that benefit the entire insurance process level. And the researcher in the end, a number of recommendations to the company researched, based on the findings, and most notably building a communication infrastructure strong and durable, for the purpose of rehabilitation in the development and marketing of insurance services as the real success of the phenomenon of e - marketing depends on the robustness of the communications infrastructure and the great impact in the speed of delivery of insurance services
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: التامين
السنة: 2011
الموضوع العام: الادارة والاقتصاد
اسم المشرف: علاء عبد الكريم هادي البلداوي
اسم المؤلف: احمد خلف حسين علي الزهيري

موقع تل الذهب في ضوء التنقيبات الاثرية Tell Al - Thahab Site In The Light of The Archaeological Excavations

المستخلص: 1. The study shows that Tel Al - Thahab is one of the important archaeological sites that settled in the Diyala river basin along with the Asmar and Khafaji and Ashjala Hills sites and afford those sites of important cultural signs. Tel Al - Thahab was also associated culturally with Hamrin Basin sites including Tel Selima and Tel Halawa and yalki and this is shown by Architecture remains and archaeological finds through the clear resemblance.2. The excavations at the site resulted in finding three periods of civilization chronologically with the emergence of one of the period of the Early Dynastic period, Akkadian period and old Babylonian period, and it shows through the five Layers, and most likely that the site has passed early settling before Early Dynastic period due to the presence of remnants of building materials and rubble buried floors, but the emergence of underground water has prevented the completion of exploration and study of the remains.3. No clay tablets or written signs were discovered in Tel Al - Thahab to help the researcher to know the name of the settlement as it took the current name from the neighboring residents.4. The Architecture remains at the site showed that it was in a form of residential settlement in terms of the presence of the remains of habitation houses separated by narrow alleys, and what a variety of architecture features those houses carry, as well as the presence of kilns, stoves, docks, small warehouses, tombs that were buried under the floors of houses rooms.5. The remains of building lasted four layers level detected by excavations, The study of the archaeological site describes the clear similarities in the housing of the fifth layers houses in their first and the second floors, which dated back to the period of the Early Dynastic period which is the most likely date back to the period of the of the second and third Early Dynastic period in terms of the use of plano - convex bricks, which commonly its use a lot in this period compared with architecture plans that appeared in other sites. We note some variables in the house plan me within the first floor from the house plan in the second floor and indicate structural renovations at the site.6. The Akkadian House in the fourth layer shows the clear Architecture transfer from house plan for in the fifth layer, and notes that the constructor has chosen another place a little far from the former houses of the fifth layer, and the house took a different plan that gives the impression of architecture period in respect to house plans like the magnitude of the walls and the use of square shape bricks.7. The dwellings in the second and third layers of the site, which in turn go back to the old Babylonian period, had took another shape of planning and general details of the house, The house has a large front yard surround by several rooms , and we find that the construction of the walls is straight and regular and used special bricks in this e period, This is confirmed by the similarity in the dwellings with other sites back to the same period and artifacts found by the excavations within those houses.8. The study shows that the Tel Al - Thahab is rich with artistic products highlighted by archaeological findings including pottery, pottery plaques, seals, stone and metal materials.9. The pottery ware is a significant product among of the site in terms of the presence of pottery oven with the pottery remains within one of the layers, The shapes and sizes of pottery varied, and goes back to three cultural levels, as we note that the quantity of Early Dynastic period pottery is greater, characterized by large jars size, which were found inside the graves as a burial gift which is very similar to pottery jars uncovered by archaeological excavations in Tel Asmar and Khafaji. The clay color and the degree of burning varied from one jar to another.10. The Production of pottery types continued in Akkadian period. This period singled out close similarity with pottery models from Early Dynastic period, The study indicated the presence of other pottery forms like beautiful pottery pots that carry a variety of artistic inscriptions confirmed by researchers to be dated back to the late Akkadian period. As for the old Babylonian period pottery which has taken its own shape, like the color of clay ,The degree of burn, style pottery ware as well as the overall shape of the pottery jars and were mostly medium - sized, mostly known for the and small base that we find in the Hamrin basin sites.11. Sculptures and pottery plaques indicate that the site widely played an important role in the implementation of art works and this is evident through the great numbers uncovered by archaeological excavations which is most likely manufactured inside the settlement and thus art works are locally made.12. The sculptures and pottery plaques were characterized by abstract and realistic style and reflect the difference in style which intellectual diversity, reflecting the civilization and cultural side represented by the cultural or civilizational levels within the settlement.13. The sculptures and pottery plaques reflected a great deal of the prevailing of life at that time, including the hairstyles and different postures, forms show decorations, clothing, some other symbols life. These art works also reflected concern in animals’ shapes of such as cattle and birds.14. The scene cylinder seals suited the subjects that summed up by every period , The seals included subjects related to ancient myths, some of which represent introduction scenes before gods and others reflect the social aspect and the other represents the state of the conflict between humans and animals and the conflict of animals among themselves.15. The style of sculpture on seals varied from the period to another, Some of them had been carried out in a manner of deep cut, and some other in a shallow cut, The seals varied in type and color of stones they were made of to the characteristic of each period.16. The study shows that the site contained a diverse number of stone artefacts which refer to a possibility that the settlement presented various types sculpture on stone used as a housework , Architecture and other related to decoration.17. The site contained a good number of metal materials which emphasizes the possibility that the inhabitant of the settlement executed technical metal variety includes tools with the home use including pots and cups and some are used in hunting and self - defense like daggers and arrows, and manufactured artworks other belong to decorations. Those different metal works like bronze alloy and others made of copper metal.18. The study shows the site had witnessed a wide commercial activity and cultural openness with the ancient settlements in terms of the similarity of most of the findings with other sites in northern and southern Mesopotamia in particular, The existence of variety of precious stones including carnelir, lapis lazuli which is implemented in the form of cylindrical seals and some are used in the decorations. As well as economic exchanges trade which includes mineral raw materials such as copper, which in turn interfere in the process of manufacturing metal business.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الاثار القديمة
السنة: 2017
الموضوع العام: علم الاثار
اسم المشرف: قصي صبحي عباس الجميلي
اسم المؤلف: علي احمد عبد اللطيف التميمي

الاديرة والكنائس المسيحية في مملكة الحيرة في ضوء المصادر التاريخية والتنقيبات الاثرية حتى نهاية القرن الثاني الهجري/ الثامن الميلادي Christian monasteries and churches in the Kingdom ofHira in the Light of Historical Resources and Archaeological Excavation Till The End of Eighth Century A.D - Second Century Hegira

المستخلص: Politically and historically : the Kingdom of Al - Hira was an independent Arab kingdom never submitted to the Sassanid empire, neither politically or militarily. It had joint protection treats and political relations with this empire.Religiously : Al - Hira was a multi - religion kingdom. At its early days it embraced many religions including both Heathenism and Judaism. No historical proof indicates that Al - Hira had embraced the religion of Sassanid as this didn't suit the Arab religious belief. Once Christianity arrived at Iraq, the inhabitants of Al - Hira were amongst the first people who believed in and embraced it to the extent that it became the religion of the majority of Al - Hira inhabitants. Before the advent of Islam, the official religion of Al - Hira was Christianity. Doctrinally, the people of Al - Hira didn't agree with other Christian sects about the nature of Christ and his virgin mother; they followed Nestorian's Doctrine which then became Eastern Christianity which spread from Al - Hira towards east to the far China. The bishop of Al - Hira was the protector of this belief. In Al - Hira there were many schools that taught this belief's theology; the most prominent Nestorian bishops. The religious architecture, especially Christian architecture some of which were revealed by archaeological excavations, was incomplete in that excavations did not reveal it completely or those which were found were destructed buildings. These buildings were monasteries or churches influenced by local architecture trends of ancient Iraq; they were not influenced by Christian architecture that was found in other neighboring countries. In the following we will brief the characteristics of the architecture in Al - Hira at that era : Monasteries : The monasteries were discussed through the historical resources and literature. The names of the famous monasteries in Al - Hira were mentioned. Texts were analyzed to determine the architectural and graphic elements of these monasteries and compare them with those the archaeological excavations revealed Christian monasteries in Al - Hira. Another resource was the archaeological excavations where foundations and traces of three monasteries; namely Qasseer, Ain Shayie and Abdul - Messiah monasteries, were found. The resources of the study of excavations depended upon scientific reports of missions, previous studies, authentic reports manuscripts, most of which were redrawn by the researcher to lighten the unclear ones. The monasteries found during excavations lacks a lot of elements mentioned by historical resources, such as monastic hermitages and cells, which characterize monasteries.Churches : Through the samples tackled by the study, three types of church planning were revealed : 1 - The type of one portico which ends at altar. This type was found in the monasteries of al - Qasseer.2 - The three - structure type with oratory which depends of pillars dividing among such porticos. Of this type was the church no.(11) found by the mission of Oxford University in 1931 and Al - Rahhaliya Church.3 - The three - structure type with oratory which depends on walls that divide porticos, such as those of Ain Shayie which were found by the Japanese mission.The roof design system depended upon semi - cylindrical vault and dome in general. However excavations didn't show these elements in a clear and complete way, architectural data suggest that. As for direction, churches didn't obey apostles' instructions that dictated direction towards east; they were deviated in different degrees towards south - east. Concerning architectural design, the monasteries and churches of Al - Hira were not influenced by a foreign architecture, but inspired by ancient Iraqi architecture, unlike those of Syria and Egypt which were influenced by Roman Culture.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: دكتوراه
الموضوع الدقيق: الاثار الاسلامية
السنة: 2016
الموضوع العام: علم الاثار
اسم المشرف: نسيبة محمد الهاشمي
اسم المؤلف: نبيل عبد الحسين راهي

نصوص اقتصادية وادارية غير منشورة من زمن سلالة اور الثالثة (2112 - 2004ق.م) Unpublished Economic and Administrative Texts from Third Dynasty of Ur Era (2112 - 2004 B.C

المستخلص: Third Dynasty of Ur emerged on the political scene in Mesopotamia after the fall of the Akkadian Empire, and ruled for nearly a century (2112 - 2004 BC) in which five Kings ruled are Ur - Nammu(2112 - 2095 BC)and after him his son (Šulgi 2094 - 2047 BC),(Amar - Sin2046 - 2038 BC),( Šu - Sin 2037 - 2029 BC) and (Ibbi - Sin 2028 - 2004 BC) the last King of the dynasty.The country witnessed during the rule of this dynasty economic , cultural and significant prosperity with rose of the Sumerians of military, political, administrative, social, economic and urban achievementsFrom significant evidences of economic prosperity of Third Dynasty of Ur era is what the legacy of this dynasty Kings of records especially on clay and other materials by tens of thousands of cuneiform texts in the Sumerian language, Economic texts constituted the great majority of these texts it is clear evidence of the growing and prospered economic activity in this era.Most of these texts found in important Sumerian cities sites ruins in central and southern Mesopotamia such as(Ur ,Nippur ,Umma (Tell Jokha) Lagash( Telul Al - Hiba),Girsu (Tellu) ,Ishan Maziad ,Dreihem(Buzur - Dakan) as well as Kirshana city and other cities and other archaeological sites.The importance of study the economic cuneiform texts of third dynasty of Ur era being provide us with important information about economic and administrative systems of Mesopotamia during that era by providing us with exporting and importing mutual commercial material with all categories as well as the value of trade by changing economic data.As well as knowing a lot of the terminology is still used today as long as we thought it came from the neighboring countries of Iraq.From the reasons made us to choice of texts from the third dynasty of Ur era is the group available from clay tablets but unpublished in the Iraqi Museum which constitute the great majority are clay tablets of this era are confiscated but it is not belong for the scientific excavations of archaeological sites on the other hand, the wealth of information provided by these texts in economic and administrative sides of that era as well as names of people and cities remained confused or unknown some On this basis was selected thirty clay tablets the subject for this thesis, which its texts date with the reign of King Shulgi , King Amar Sin , King Shu - Sin and King Ibbi - Sin and we see its title to be( Unpublished economic texts from the third dynasty of ur era 2112 - 2004 B.C) The study is divided into three chapters and historic summary of third dynasty of ur era. Chapter 1 : is devoted to the study of cuneiform texts and this chapter contain two topics ,the first deal with study of contents and classification of cuneiform texts , the second topic included the study of unpublished cuneiform texts from cuneiform texts reading , translation and vocabulary analysis contained therein.Chapter 2 : devoted to the study of people name and seals impression this chapter contain two topics, the first topic deals with mentioned names in unpublished texts in terms of the place of name and its analysis and give the meaning as much as possible.The second topic included the study of seals printing mentioned in the study texts Chapter 3 : devoted to know ownership of the texts and this chapter contained two topics.The first topic addressing month names study contained in the texts the second topic included a study of the important Sumerian cities such as Umma ( Tell Jokha) We must address a number of the conclusions reached by the study of cuneiform texts . The study also included a number of annexes included a number of lists with names of people, cities and Gods and vocabulary contained in cuneiform texts, as well as the number of tabletsand copying of texts and pictures of clay tablets and then provided a list of Arabic and foreign references, which we adopted in the study of texts and finally outlined a thesis summary in English.It is worth mentioning that the writing of cuneiform texts that we have adopted in this study were as common in Sumerian global cuneiform sources. And we address to write the Sumerian word with ordinary Latin font and Akkadian vocabulary and words written a Latin italic font. Finally we ask Allah that we have succeeded in writing this thesis and add a new source for archaeological library and conciliation from God
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الدراسات المسمارية
السنة: 2015
الموضوع العام: علم الاثار
اسم المشرف: نوالة احمد محمود المتولي
اسم المؤلف: وجدان ناصر حسين الحميداوي

نصوص مسمارية غير منشورة من العصر البابلي القديم Unpublished Cuneiform Texts from Old Babylonian period

المستخلص: Mesopotamia was considered well - known one of the most civilization in the ancient Near Eastern Region especially in its oldness and originality. It witnessed many achievements in different fields, which extended its impact regional and interregional.One of the most important achievements was cuneiform writing that appeared as a result of need to inscribe and register the commercial affairs, which could be considered as an important factor that reflect the requirements in Mesopotamian civilization.cuneiform texts are the most important sources, which played a prominent role in the identification of political, economic and religious conditions as well as related activities in Mesopotamia. It contains a wealth of information that signs the civilization and its knowledge in all aspects after the writing became the main way to keep the science and knowledge of the humanity.Regarding the significance of writing especially cuneiform ,like other researchers, I decided to specialize in this field, especially in the discipline related to the ancient Babylonian period.After the collapse of the Empire “The Third Dynasty of Ur ”, many changes were happened and this included different aspects of life. The most prominent event was the political division of Mesopotamia into several states that were competing with each other. The situation continue on in this way until „Hammurabi‟ the king of Babylon was able to control the whole region and achieved a political union.According to this issue my research project depends on choosing a collection of confiscated tablets in the Iraqi museum, unfortunately some of them were damaged, their signs weren't clear and others were incomplete. In addition to, its location is still unknown because it did not come through archaeological excavations but from illegal digging or looting, that caused particular loss of the tablets. This caused difficulties to interpret the texts that lost their contexts. ( A ) The research is divided into four chapters. Chapter one was divided into three sections. Section one contains a brief historical introduction about the Old Babylonian period, While the second section includes the city of Larsa in a brief study on the nomination of the city , its location and the history of excavations and the city's history, for a number of reasons, including, the fact that most of the historical date formula of the texts contained Find back to the kings of Larsa, and the other reason they are considered one of the important cities that have emerged and grown strength during the Old Babylonian period and annexed the many of cities and City - States that have become affiliated administratively and politically, The third section included the city is a city Kisurra (Tel Abu Hattab), as we can through Study historical Date formula and analysis, to determine the ownership of the texts into this city, we have reviewed the city in a brief study on the nomination of the city, its location , date of the excavations and the kings and the most important achievements.Chapter two was divided into two sections, the first section we reviewed the contents of the texts that we have studied in this research. The second section includes reading, translating and analyzing the cuneiform texts after being divided into groups according to their subjects. The third chapter was divided into three sections, the first section includes reading, translating and analyzing of historical Date formula contained in most of the cuneiform texts. The second section ,we deal with the study of the meanings of the personal names mentioned of t in this research. The third section included historical study of personality (Šamaš é - a). Among the texts which mention the name of this personal. Chapter four begins with the conclusions we reached in this research, and then divides into three sections, section one reviews the tables, those tables explaining the areas, measures and weights which were mentioned within the texts. Section tow deals with the indexes, which were as follows : the proper names, names of gods, professions, and months, while the third section included clones cuneiform texts and images, and finally a list of Arab and foreign references in this research.Eventually, I hope I have been Successful in doing my work
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الدراسات المسمارية
السنة: 2015
الموضوع العام: علم الاثار
اسم المشرف: باسمة جليل عبد
اسم المؤلف: هند شهاب احمد العبيدي

تاريخ مدينة الموصل في العصر العثماني والقبة لغة واصطلاحا وتطورا في العصور الاسلامية Domes of mosques in Mosul in the Ottoman Empire

المستخلص: Characterized by the city of Mosul in abundance effects, particularly the mosques, the university, due to the limitations of time and neglect and sometimes sabotage, fear of exposure of these effects to change and the meridian, which hit some Amaúrha, which prompted me and motivated me to eat one of the elements Ammaria to those buildings, namely (domes of mosques in Mosul in the afternoon Ottoman) and signed optional on this topic for being one of the important topics which have not received a detailed and thorough study independently of researchers specialized in the fields of architecture and decorative arts, and the areas of Islamic monuments all, but came within other subjects, as was their archaeological no more than to be simple references to this element which Hadda_ of us as researchers Atharien_ to show the importance of this element in the mosques University of Mosul, as well as a lot of domes have been demolished, and the remaining gallery to collapse, so as not to make the necessary maintenance and limitations of time to build, so the study was based on field study is the basis and take pictures and measurements and have the necessary work drawings and geometric shapes of each dome to be a record of notarial objective basis to maintain the Islamic architectural heritage. The mosques university constructed in the city of Mosul during the Ottoman era adopted in planning all Chapel (winter), led by gallery (summer) and to the west of it a religious school attached to it, as it was natural conditions and climate side of the city a significant impact on the appearance of this planning in the city as well as the functional factors. Did not build mosques and domes implemented arbitrarily random but was calculated by scientific methods of engineering has been shown from the results of the engineering measurements that I have made to the houses of prayer and domes of mosques Osmania University in Mosul architecture put geometric size proportions chapel and size domes and high prayer houses and domes and Qatar dome and height. Characterized mosques university in the city of Mosul and the Dome of the existence of a single slab mediates the mihrab in the house of prayer and be centralized him, and half type spherical shaped top. Some mosques university in the city of Mosul 4_amtazat in Ottoman style of double installation domes, as in the dome of the fierceness of Qadu Masjid mosque with Alguetaúan, inner cover, external cover, among Alguetaúan vacuum widely, and knew this model in Iraq in the city of Mosul, only without the other, a The fourth example after Nouri mosque mosque. The presence of low domes above the portico Chapel in the mosque Aghas Central, including the mosque is the most important Faihan occupied zone transition from the square shape, which is a form of the porch to the circular shape which is a vaulted ceiling with a series of stalactites the wage, as well as above the right tile and left of the chapel roof top level. Hanaya corner triangles corner career took architecturally a key role in transforming the square bases to bases octagonal and then circular did not use the architectural purposes only, but exploited for use in decorative areas, as in the dome Khuzam Mosque mosque and Aghas and Alrabaah and Almhmoudin find a corner Hanaya, which culminated in contracts brushes have had functions as a decorative filled their bellies muqarnas.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الاثار الاسلامية
السنة: 2015
الموضوع العام: علم الاثار
اسم المشرف: فاروق محمد علي
اسم المؤلف: هادي محمد محمود الجبوري

النوافذ في عمارة الموصل في العصر العثماني The windows in a building in Mosul Ottoman period

المستخلص: The emitters optional study - tagged (windows in Mosul architecture in the Ottoman period) came from in order to shed light on this prominent element is important in architecture which is hardly devoid of any building it, and take in all that it involves in terms of design, construction materials, and Hute of elements Marih, whether or decorative. As well as previous studies on buildings the city of Mosul in the Ottoman period did the uniqueness of the windows analytical scientific study include detailed terms and conditions of graphics and charts geometric disclose the types and forms and show their importance and characteristics aesthetic, in particular, has been limited vehemence it on limited aspects without depth detail. The study concluded that the results of which are as followsWe found that there is confusion between the window and the net by some researchers, the fact that the window is a hole in the wall of different shapes and types and sizes. The net is the one who fills that hole and load the hub of iron and wood Bderfh one or Derftin glass installer them.The study has shown the importance of the window as Amari prominent in the planning and building of any building of any size and function, Fastammelt to perform multiple functions, including climatic function, which is the most important has worked to provide the place that opened up the light and air. As well as a structural function, they are working to alleviate the weight hanging on the walls, and more, including architecture in transition zones and domes above the upper threshold of some entrances. As well as the aesthetic function envisaged by the architecture of the windows worked to beautify the external and internal interfaces of the building by breaking the monotony of endocrine walls. We found that the wall between the chapel summer and winter (the back wall of the house of prayer) annexation of most of the windows of the university compared to the walls of mosques and other Qibla wall of the Eastern and Western Almjunbtin.The study showed how keen the architecture to choose the right location to open the windows, indicating that the small number of open windows in the qibla wall so as not to distract worshipers in view of which abroad.We have characterized groves city of Mosul Bassahatha (yard wide) that take shape box or rectangle, has tried architecture that has the right kind of harmony between the arena open (yard) and the components of the building architectural units by directing the windows and doorways at the scene to allow light and air and to break the darkness of the blocks massive construction.The study proved the use Almzagl element in Pashtabaa Castle and took different forms, including slots and rectangular box, as characterized by narrow forms from the outside and from the inside of the vast increase monitoring and correction. This and found two of them, a simple design used for monitoring and throw darts Almzagl single, double and Almzagl it gives more room for movement and maneuver when defending, and the corners of monitoring where the broader monitoring of corners in single Almzagl. We found that there is diversity in the use of contracts that culminate in the windows and a circular half of the contract and the contract along with the pointed use Almenbtah rectum and Mufss decade
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الاثار الاسلامية
السنة: 2015
الموضوع العام: علم الاثار
اسم المشرف: فاروق محمد علي
اسم المؤلف: ياسر رشيد حمود العاني

تخطيط وعمارة البيوت التراثية في كربلاء المقدسة : دراسة ميدانية Planning &architecture of The heritage houses in karbala

المستخلص: Karbala is one of the important religious cities in Iraq, they are created by the religious factor shrine shrines of Hussein and Abbas shrine (peace be upon them.(And Karbala, the current capital of an Islamic holy found with the martyrdom of Imam Hussein (peace be upon him) in the famous incident tuff and a group of his family and his companions in a granite Miami (٦١ e - ٦٨٠ m.( Karbala was the scene through the historical stages of developments affected the prosperity and growth of the urban, has attracted the attention of a number of travelers, historians and Orientalists who visited her and said part of the history and features distinctive Islamic. After : Considers Heritage Houses in the city of Karbala Center and Indian Justice (Touirij) and hand Hosseinieh treasure whatever they give us a historical picture of the art - Amari in terms of models Ammaria elements that he created architecture Karbalai (Iraqi) in designed, engineered and decorative walls and entrances and roofs They reflect our honest truth shows how interesting architecture Iraq at that time architecture.Hence the importance of these tagged study (Planning and Building Heritage Houses in the holy city of Karbala / field study) in order to maintain and develop those houses that began still randomly not only in Karbala and regions but swept all the governorates of Iraq due to the urbanization of random and non - planned forgetting the importance those houses and endured fragrant historical dating urban art that prevailed in different historical periods. The research aims to detailed study of the traditional houses in the holy city of Karbala and concisely about the history of the city and planning in order to establish objective background for the reader and the stages of urban development of the city through the ages that have passed them.The aim of this study is to rigorous scientific investigation and recording the smallest details about Heritage Houses in Karbala and aspects Ammaria and decorative and documenting these elements in a scientific manner so as to preserve them for being prone to ruin and destruction until precipitation and depreciation over time, as the inventory of heritage, documented, and the definition of its value process will be a major cause for the development of the city in the right direction by keeping the identity of the Islamic city and activate tourism and supporting the national economy of the individual and society.And the fact that the nature of the study field was asking us to make it a two - stage complement each other, the first theoretical work (academic) of a review of the sources, books and literature pertaining to the subject of our research, and the second is the field work, which requires several visits to facilitate the search, and return to my search terms did not address sources and references for archaeological and historical heritage houses Alkrplaúah, detailed and precise, where studies mainly focused on building shrines of Imams Hussein and Abbas (peace be upon them), while the buildings and houses we could not find a private study only some simple signals. The study was included four chapters new and serious attempt to shed a glimmer of light on the legacy of urban architecture heritage in that holy city its status and her judgment and her part, but abounded Heritage Houses and spread in Karbala and taking into consideration the cover study of Karbala So was chosen worthy models to study beginners city center as the largest unit Aderaah and took them four models, and then we moved to the administrative unit which is at least spend Touirij (India) has been selected four models also finally moved to Hosseinieh hand and studied the two houses of two houses as a model for the (rural areas).
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الاثار الاسلامية
السنة: 2015
الموضوع العام: علم الاثار
اسم المشرف: زين العابدين موسى جعفر ال جعفر
اسم المؤلف: وفاء كامل عبيد

فخار عصر العبيــد مـن موقع المسيحلــي : دراسة فنية اثارية

المستخلص: Al - Massiehly Site is one of the areas located in the district of Shirqat in Salahuddin province, which witnessed charismatic human activity over the history. It also has its importance in Mesopotamia rich history of diverse civilizations and achievements in various fields. Such achievements had their impacts on other contemporary ancient civilizations which existed beside Mesopotamia successive triumph civilizations. One of the most important of such achievements was the invention of pottery, which had a significant impact on the agricultural life and its fruitful outcomes in Mesopotamia.The significance of the invention of pottery production lied in its great influence on social, economic, commercial, religious and artistic life due to the role it played in fulfilling a vital need for a material that is applicable to many essential areas from basic needs of household uses such as keeping liquids or cooking food, to storing some grains such as barley and wheat which have always been associated not only with village and farmers' life; but even with vibrant urban life close to the farming .From there emerged its economic and commercial significance after the emergence of important institutions such as the temple with its high profile position in terms of religious, economic and political importance, which had had a great influence on the hearts of the sons of Mesopotamia. Moreover, pottery pots had their significant impact on religious practices which, in turn, influenced the community customs and traditions as well as the after death rituals, as many of those pots were buried with the dead; in what is nowadays known as the "Funerary Gifts".Pottery was not totally devoted to domestic use as a means of storage or a bowl for drinking, but it also was a masterpiece which has communicated through the ages the message of civilization and the great diversity in areas of thought and artistic creativity, through what those pots carry of decorative methods variety, whether that was geometrical or natural decorations symbolized by geometrical or botanical shapes or by some abstract shapes of human and animal anthropomorphism. These arts are considered as messages which served us well in the know about of the life of ancient people of Mesopotamia, whether in social, economic or technical aspects.Pottery also forms an important link, if not the most important of all, for researchers, through which they could trace the chronology of the roles of civilizations incubated by this historical site, particularly those dating back to the prehistoric times, where a pottery fragment is considered to be the best guide to the habitats of history and the key to many question marks and exclamation points. The aim of studying this type of pottery, which dates back to prehistoric times, is to shed light on the status of this site and the amount and importance of what has been obtained from it of archaeological findings belonging to Al - Ubaid period, as the focus of the study will be such historic monuments from archaeological and technical/ artistic angle as well as the expansion this era had witnessed which included the entire of Mesopotamia and neighbouring countries. Pottery pots, in general, had such technical characteristics and artistic features which were unique to Al - Ubaid period, but were superficially addressed by many researchers while they are worthy better highlighting in a wider scope study, as they were found in several archaeological sites in and out of Mesopotamia, and many archaeological excavations have been dug out which date back to the Al - Ubaid period . Our study of the heritage of this Era has been based on archaeological excavations records as well as reviewing of local researches and studies published in the Journal of Sumer and Arabic studies including the Syrian Arab Archaeological Annual books, in addition to other important references including the study of professor Dr. Taqi Al - Dabbagh on old pottery, and on the foreign sources and references represented by foreign excavations reports at some sites in Mesopotamia, including excavations of the French mission at the site Al - Owaili, as well as the (Iraq) magazine which dealt with some specific aspects of this period . Such sources and references were an excellent guide and a reliable assistance in the opinion confirmation on the subject.In order to focus on one specific aspect of the many aspects of this study, and due to the multiplicity and diversity of the archaeological excavations findings in many sites in Mesopotamia and beyond, it must be stressed that the Al - Ubaid period is one of the important ages which had inherited from its predecessors and left us, the successors, a wealth of culture of impact both at home and abroad. Study the Pottery of this period has not attained a great deal of interest or extensive studying research, taking into consideration its term of time which stretched over nearly the period of (4500 - 3800 B. C), as well as the wide geographic spread it had witnessed in Mesopotamia and neighbouring countries, with the exception of the few studies which have been mostly in foreign languages. It has, therefore, been proven necessary to pursuit research and investigation in order to access those documents in obviously tough circumstances as the country, as a whole, and the research area (Sharqat), in particular, are witnessing serious security deterioration where we faced a lot of difficulties in achieving our aspirations, including scarcity of resources and the difficulty of obtaining missions excavation report. The objective of our study is to investigate the Al - Ubaid period pottery through what had been found at the archaeological site of Al - Massiehly, in addition to conducting a comparative study between the findings of Al - Ubaid period pottery found at the site of Al - Massiehly with similar findings found in other sites of Mesopotamia including industrial techniques analysis and the forms and methods of executing decorations on the hulls of those pots.Our study on this subject was not limited to the archaeological findings alone, but we also took samples of those models in order to conduct laboratory tests and analyses on them to identify their chemical components and the materials they contain, as well as those used in their colouring and decorations.....This study had included four chapters : hapter One : titled "The Geological Formation and Geographical Environment of the Al - Massiehly site"; and has included three sections : First section : Al - Massiehly, The location, the naming, Archaeological Excavations; Second section : The Geographical Environment of the Al - Massiehly site;Third section : The Region's Natural Resources. Chapter Two : titled "Al - Ubaid Pottery : The naming - Its Technology and Styles in light of published sources; this Chapter has included two sections : First section : Al - Ubaid Pottery : The naming - Its Technology;Second section : Styles of the Al - Ubaid Pottery;Chapter Three : titled "An applied comparative study of the Al - Ubaid Pottery from the Al - Massiehly site with other sites of Mesopotamia; and the Chapter has been divided into three sections : First section : Simple Pottery (The Technology, Shapes and the Usage) Second section : Coloured Pottery (The Technology, Shapes, Decorative Patterns and the Usage)Third section : Incised Pottery (The Technology, Shapes, Decorative Patterns and the Usage)Chapter Four : It was titled "Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys"; and has included two sections : First section : The Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys in Mesopotamia Second section : The Geographical Spread of Al - Ubaid Era Pottery in Light of Archaeological Excavations and Surveys outside of Mesopotamia Finally, it suffices me that I have been able to shed light on this important site from prehistoric times, namely Al - Massiehly site. Should I have been successful, that would be my ultimate wish, but if mistaken, though, it would be an error of an industrious attempt, as if there was any perfection; it would have to be the Almighty God's alone
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: ماجستير
الموضوع الدقيق: الاثار القديمة
السنة: 2014
الموضوع العام: علم الاثار
اسم المشرف: قصي صبحي عباس الجميلي
اسم المؤلف: نوري عبيد كاظم محمد

نصوص اقتصادية غير منشورة من العصر السومري الحديث في المتحف العراقي Unpublished Economic Texts From New Sumerian Period In Iraqi Museum

المستخلص: The third dynast of Ur is considered to be the period of the last Sumerian political and military Renaissance. This dynast has imposed its political and military authority all over Mesopotamia as well as outside it towards the north and east. As far as other aspects, such as cultural and economical aspects, the Sumerian influence was so huge on this period of the third dynasty of Ur, the matter which represented the total sum of the Sumerian knowledge and cultural influence that dominated Mesopotamia and its neighboring countries during this period and the following periods as well. What is noteworthy is the fact that most of the texts resulted from this period are economical texts which have great importance to be studied so as to conclude the type of the economical system that was dominate that period concerning exchanged materials were used by the people of that time and which, weighs, measures, numbers, spaces were used and with what materials. Moreover, these texts have a considerable value in studying the personal names of that period mentioned in the texts to enable researchers to realize different populations and races that used to occupy this area and to see whether they were the native people of this country or they were no more than (foreigners). This type of knowledge would guide researchers to know to which city any personal names exactly belong through elaborate comparisons with other studies and researches that dealt with this subject. On the other hand, there is still another importance to economical texts which can be witnessed in studying the names of months that are typically related to agricultural activities in order to notice the differences in the arrangement of these months among multiple cities. Lastly, these texts and through the study of date formula will enrich the historical information related to the period of every king and the different incidents events in his own reign. Thus, this dissertation tackles fifty four economical confiscated texts that belong to different cities and gathered from certain collections found in the Iraqi Museum which I've faced great difficulty in reading some of them. Such difficulty is attributed to the smash or erasing of these sign out of direct contacts, the matter which greatly affected the clarity of the numbers printed on these texts. The study fall into five chapters the first chapter of the study represents the central chapter which contains the reading of texts, translating them and presenting the general contents of these texts along with their analysis. Chapter two consists of a study of the personal names mentioned in these texts in addition to an analysis it. With specifying the place to which each name written on the tablet belongs to compare it with names from other cities. Chapter three includes two sections. The first section is devoted to study the date formula, whereas section two is tackling the study of the month’s names due to their belonging in different cities. In addition to that, this section contains an arrangement of the months in a list which would help after all to identify each text to its belonging place. Chapter four also consists of two sections. The first section deals with the study of the names of cities and geographical sites mentioned in the named texts so as to identify the geographical map for these texts. Section two, on the other hand, includes the types of professions and manual works illustrated in these texts. Finally, the chapter includes a conclusion that sums up the major findings of the study. Chapter five contains lists and schedules of these texts, followed by copies of the cuneiform tablets, a bibliography of Arabic and foreign sources and an abstract in English.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: دكتوراه
الموضوع الدقيق: الدراسات المسمارية
السنة: 2011
الموضوع العام: علم الاثار
اسم المشرف: نوالة احمد محمود المتولي
اسم المؤلف: مهند عاشور شناوة القطبي

نصوص مسمارية غير منشورة من العصر الاكدي Unpublished cuneiform Texts From Akkadian Period

المستخلص: Akkadian period is among important period in Mesopotamia as it determines the end of an period and the beginning of a new one which is characterized with a central authority in which the power was in the hands of one king and an apparent change on the national, linguistic and political fields. All Sumerian cities in this period submitted to the Akkadian Empire administratively, politically and militarily. This period, also, was characterized with economic prosperity and cultural development. In the present study, we tried, by studying texts in questions besides other published texts, to extract information concerning the nature of economic and trade activities and the political issues of the Akkadian Empire. The study is cantion of three chapters divided into sections. Chapter one is a historical brief of the origin of Akkadians and the migration. This chapter also includes two sections, the first deals with cultural history of Akkadians and the second deals with their religious life. Chapter two includes two sections; section one discusses the political history of the Akkadian Empire, whereas section two studies its economic activities. Chapter three is a study of the cuneiform texts and their analysis. It includes two sections; the first of which studies the contents of these texts, the second studies cuneiform texts, their translations and analyses. The study, also, includes pictures and hand copies of maps and indexes included Sumerian words and their equivalents in both Akkadian and Arabic languages. It also includes tables of the figures, gods and cities proper nouns.
الصفحات الاولى:
مكان الجامعة: بغداد
اللغة: العربية
الدرجة: دكتوراه
الموضوع الدقيق: الدراسات المسمارية
السنة: 2016
الموضوع العام: علم الاثار
اسم المشرف: باسمة جليل عبد
اسم المؤلف: نشات علي عمران