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الاندثار في اطار تغير الاسعار : دراسة تطبيقية في المنشاة العامة للسمنت العراقية للمدة 1973/1974 - 1982

Author name: الهام سلمان يوسف يلدو

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقويم الخصائص النوعية للمعلومات المحاسبية باستخدام نموذج قرار المستخدم الخارجي : دراسة تطبيقية في المصرف الصناعي العراقي

Author name: حكمت حمد حسن الهيتي

Supervisor name: ناجي عبد مخلف السعدون

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

برمجة الاهداف : دراسة محاسبية في المنشاة العامة للغزل والنسيج الصوفي - بغداد

Author name: جمال كامل رشيد

Supervisor name: طالب محمد اسماعيل

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تخصيص التكاليف الصناعية غير المباشرة باستخدام نظام ABC واثره في اتخاذ القرارات : دراسة نظرية وتطبيقية في شركة مناجم الفوسفات الاردنية المساهمة المحدودة

Author name: سليمان سند سبع السبوع

Supervisor name: اسماعيل التكريتي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

اثر التطورات التكنلوجية في قرارات الاستبدال في المنشات الصناعية : دراسة تطبيقية في المنشاة العامة للصناعات الصوفية

Author name: سهام حمزة عبد الله الشمري

Supervisor name: اسماعيل يحيى التكريتي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

النظام المحاسبي الحكومي في العراق والكويت والاردن : دراسة مقارنة

Author name: ايمان عبد القادر محمد البرزنجي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دراسة امكانية تطبيق النظام المحاسبي الموحد على مصرف الرافدين والمصارف المتخصصة في العراق

Author name: اكرم ياسين محمود

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دور تكلفة الاموال في اتخاذ قرارات الاستثمار : دراسة نظرية وتطبيقية في عينة من شركات القطاع المختلط "شركات مساهمة"

Author name: انوار عباس هادي

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دراسة واقع النظام المحاسبي الحكومي في العراق وامكانية تحديثه

Author name: احمد يحيى عبد الله

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تغيير المستوى العام للاسعار والكشوفات المالية مع دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية ش.م

Author name: جمال الدين خالد حمو

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دور الكلفة في قرارات التسعير : دراسة تطبيقية في المنشاة العامة للدخان الوطنية في اربيل

Author name: جبار احمد عبد الله خوشناو

Supervisor name: منذر اسحق محمد المعتوق

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

الاتجاهات التقليدية والحديثة في التدقيق المحاسبي : دراسة تطبيقية في المنشاة العامة للصناعات الكهربائية - معامل الوزيرية

Author name: جبار جاسم الربيعي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقويم تطبيقات مبدا الافصاح في التقارير المالية : دراسة تحليلية على عينة مختارة من شركات القطاع المختلط والخاص

Author name: زهرة حسن العامري

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

اثر تغيير المستوى العام للاسعار في قيم الموجودات الثابتة واندثارها : دراسة تطبيقية في الشركة الوطنية للصناعات الغذائية

Author name: وفاء حسين سلمان الحيدري

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

الاندثار : دراسة محاسبية وتطبيقية في المنشاة العامة للغزل والنسيج الصوفي - بغداد

Author name: احمد مهدي علي

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

المطلوبات المحتملة ومعايير الافصاح عنها : دراسة تطبيقية في عينة مختارة من شركات القطاع المختلط

Author name: اياد زيدان احمد الزيدان

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

محاسبة الموارد البشرية في جامعة بغداد

Author name: ثائر صبري محمود الغبان

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تقويم كفاءة اداء قطاع التعليم العالي والبحث العلمي : دراسة تطبيقية في هيئة المعاهد الفنية

Author name: امل محمد سلمان التميمي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دور النظام المحاسبي الحكومي في تقويم اداء الوحدات الممولة مركزيا ضمن الموازنة العامة للدولة : دراسة تطبيقية في الجامعة المستنصرية == The Role of The Governmental Accounting System In Evaluating The Performance of The Units Centrally Funded Within The State Budget An Empirical Study At The University of Mustansiriya

Author name: الهام هاشم محمد السهلاني

Supervisor name: حسن عبد الكريم سلوم الربيعي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد النظام المحاسبي الحكومي من المتطلبات الرئيسة لامداد الوحدات الحكومية بالمعلومات اللازمة لاتخاذ مختلف القرارات بوصفه نظاما للمعلومات، ولم تعد مهمة النظام المحاسبي الحكومي في الوقت الحالي قاصرة على ان يكون دليلا للتصرفات المالية ومرشدا للسلوك في ال | The accounting system of government of the main requirements for the supply of government units with the necessary data to make different decisions as an information system , is no longer the task of the accounting system of government at the moment is limited to be a guide for the conduct of financial and guide for the conduct of the legal accountability , but must be seen as a way to help in practice the task of the government administration in various fields, including the field of performance evaluation , because of its great ability to provide administrative work useful facts. Hence the importance of this study is to find out the role of the accounting system of government currently approved in the evaluation of the performance of government units and what it needs to develop.Here the study highlights the problem of (The government accounting system applied in public universities do not Ioafr information necessary to evaluate the efficiency and effectiveness of the performance of government services).The study was based on the premise that (the accounting system of the government's role in evaluating the performance of the units centrally funded within the state budget).In light of the foregoing , the study aims to indicate the role of the accounting system of government in evaluating the performance of the units are centrally funded under the general budget of the state of the application on the Mustansiriya University, To achieve this goal has been to prepare a questionnaire and analyzed statistically, as well as dependence on final statements of the Mustansiriya University and four faculties of colleges for the period from 2009 to 2012.And that the most important conclusions reached by the study are : 1 - The accounting system of government is designed to assist in the evaluation of government performance by providing the necessary information about the programs and activities carried out by government units and ensure achievement of objectives and specific programs and achieve its expected results.2 - The requirements of performance evaluation of government provide information about targets that seek unity government to achieve, as well as provide information on the costs of planned and actual activities of the unit of government, and that these requirements are not available in the state budget in its current form is not in the accounting system of government and thus can not know the extent of the efficiency and effectiveness of the government's performance.Either the most important recommendations of the study are : 1 - The need to do a performance evaluation in government units, so as to find out the reasons behind the failures in their work and try to correct it and to find out those responsible for these failures and to hold them accountable in order not to be public money likely to be extravagant and wasteful, and contrast knowledge of factors successes, disseminate and reward those responsible for there to be an incentive for all employees in government units to provide the best.2 - should be the development of the style of the current budget by starting the application programs and budget performance, because the current budget is not able to diagnose problems and provide solutions due to lack of the possibility of follow - up and evaluation of the performance of the programs and activities of government. 3 - The need to use the accrual basis and cost accounting In the accounting system of government.

المعايير المحاسبية في ظل المدخل الوضعي ودورها في الابلاغ عن نتائج الازمات المالية في القطاع المصرفي العراقي == Accounting Standards In Light of Positive Approach And Its Role In Reporting The Results of The Financial Crises In The Iraqi Banking Sector

Author name: وسن يحيى احمد الساكني

Supervisor name: سعد سلمان عواد المعيني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The researchers interested in studying the situation of accounting theory assumptions about (compensation administration, the premise of religion and political costs) and its relation to the positions and behavior of the administration towards the selection of specific accounting policy without the other on the grounds that these policies provided by accounting standards as substitutes for measurement and disclosure. But most of those studies and research have taken place in the stable economic conditions or implicitly assumed it as well. But this research is trying to test the ability of accounting standards on the production of lists (accounting numbers) have the ability to interpret the economic conditions of economic units under the conditions of the financial crisis and the behavior towards those standards departments under the same circumstances. Thus, the problem of the research revolves around the appropriateness of the current financial reporting (measurement and disclosure) in the Iraqi banking sector in the presentation and interpretation of the real results of economic conditions of the units in the shadow of the financial crisis, and included the importance of the study to understand the relationship between the stomach accounting standards in accordance with the statutory entrance and behavior of departments in reporting activity results and financial position in light of the financial crisis and considering that this behavior and their reactions and the impact on the basis of financial reporting in the development of standardsin the local environment, also aims to study the criteria ability (local rules and international accounting) in interpreting the results of economic units and predict their situation under conditions financial crises. The researchfound a set of conclusions and perhaps the most important : 1. The theoretical situation close to reality compared to the theory of the standard, the former concerned the interpretation to know the reasons for the preference management of this practice without the other, and by the assumptions that explain the administrative behavior and predict the results of the accounting practice on the financial position of economic unity second Contrary to that put forward plans for what ought to be practice.2. Despite the emergence of the entrances for various construction accounting theories, but that all the entrances are focused on the first two approaches and modes based on the empirical basis using a realistic analysis of accounting practice, and the second standard is based on the trends and keep accounting theory to reach the ideal goals and believes the need for taking into account the fact when building a practical standard theory in order to be viable.3. that the financial reporting of the results do not reflect the real results of the unit in the shadow of the financial crisis, and for several reasons, including the administration's desire to retain administrative positions or to avoid losing their customers from existing and potential investors, especially in light of the low value of the assets and the recognition of the changes associated with crises He also recommended that the search : 1. The need for accounting and regulatory standards of the Iraqi Council in response to update issued by the accounting standards, particularly with regard to the acute financial crisis times.2. trend towards the application of international accounting standards in order to unify the financial statements with the countries of the world for the purpose of comparison and the expansion of foreign investment in the local environment.3. the necessity of activating the role of regulatory bodies for the application of professional and ethical standards and the application of corporate governance to curb the exploitation of accounting practices in conditions of crisis.

تحليل الاستثمارات المالية وتقويمها في المصرف العراقي للتجارة == Analysis Financial Investment And Evaluating Them In Trade Bank of Iraq

Author name: نور عبد الرزاق عبد الله

Supervisor name: ابراهيم محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: ان الاستثمارات المالية تدعم عملية التنمية الاقتصادية والاجتماعية، فضلا عن ذلك تعد الاستثمارات المالية من اهم الانشطة المصرفية التي تحقق الايرادات المجزية نتيجة قيام المصارف التجارية باستلام الودائع المصرفية ومن ثم تشغيلها وتوجيه هذه الاموال الى المجالات | The financial Investments support economic and social development process, in addition, they are Considered one of the most important banking activities that achieve great revenues due to bank deposits that commercial bank receives, and then direct them toward suitable investing fields. The research sheds the light on financial investments in commercial banks, and determines their ability in directing the available money toward the best investing fields, and determining the feasibility of these investments; that is, through analysis financial statements, and determining negative and positive deviations for the purpose of diagnose the negative deviations, handling them, and developing positive deviation. The trade bank of Iraq is chosen for this study, for the period (2007 till 2009) by using financial indices that are (quantity, and qualitative that related to financial evaluation and analysis); and in application, suggested mathematical structured patterns are formulated to clarify efficiency, effectiveness and risk (security) of financial investments. The study comes out with a number of conclusions and recommendation related to study subject, the most important of them are : 1. The first models function states negative deviation of total investments index to current accounts and deposit as a result of the decrease in efficiency of Trade Bank of Iraq, to employ the surplus money in current account and deposit in investing fields due to political, economic, and security circumstances of Iraq during these periods; and according to central bank of Iraq, banks has been obligated to cut government deposits of money directed toward investment.2. The second model function explains positive deviation to net profit index after tax to the total investments which denote profitability efficiency of Trade Bank of Iraq in achieving profit.

اثر التضخم الاقتصادي على الاحتياطيات في الشركات المساهمة : دراسة تطبيقية في الشركة الوطنية للصناعات الكيمياوية والبلاستيكية شركة مساهمة مختلطة == The Effect of Inflation On Reserves In Contributing Companies : An Applied Study In The National Company For Chemical And Plastic Industries Amixed Contributing Company

Author name: نهاد حسين احمد

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The Reserves, in their forms and Kinds, play a significant role to enforce the financial position and Support the Company Capital, So a good financial policy requires of the management Constructing a Second Wall or a preventive armor for the Capital to be Supported and to Support the Other rights. This Could be done by reserving a part of the profits achieved annaully and making them Unavailable for distribution as profits in forms of reserves, with the aim of maintaining the economic and financial objectives, for the purpose of Supporting Financial position of the Company, Creating more Confidence, and insurance for varions Clients Under the normal economic Circumstances, But the effect of inflation on purchase power negativelly makes the company uncapable of achieving the aim of reserves making.Iraqi Companies are Still preparing their financial data on the base of historical Cost principle without taking into Consideration the Change of general prices Level, and depending on this principle Under the Circumstances of prices increase makes the Clear elements of Balance Sheet and the activity results of low Values.The reserves as an element in Balance Sheet effect on increasing general price Level as the other Balance Sheet elements in one hand, and on the other hand will be effected in their first making by the effect of accounting profit by General price Level. The thesis is divided into four Chapters, each one is Subdivided into two researches. The first Chapter in title (Reserves) Contains two researches, the first one involves the reserves and provisions defination, the most important points that Clarify the difference between reserves and provisions, and the reasons of making reserves in addition to their Kinds. The Second research includes registrating the reserves in accounting records with referring to Iraqi Company law and industrial investment law and make a Comparison with the Contents of the law of Some Countries. In addition to that mensioning reserves Under the Unified accounting System, their importance, Kinds and methods, and finally announcing the reserves.The Second Chapter in title (Inflation) The first research in it deals with the Concept of in flalation, its types, reasons and the index numbers, Wherase the Second research involves the historical Costs, the Comments Cost faces, the Way of handling inflation and the effect of inflation on reserves. The third Chapter States The effect of inflation on reserves practically through two researches, the first one is about the historical Summary of research Sample and the accounting System depended. The Second one deals with the fact of accounting handling to reserves with Stating the effect of inflation on reserves. Finally, the fourth Chapter that of two researches, the first one is about the most important Conlussions, and the Second ond is about the recommendations the researcher takes into Considertation to handle the research problem. The researcher wishes with this humble work adding new Study to other previous Studies and overwhelming benefit in theoritical and practical aspects.

القياس والافصاح المحاسبي عن الموجودات والمطلوبات المحتملة والمخصصات وانعكاساتها على خاصية التمثيل الصادق == Accounting Measurement And Disclosure of Contingent Assets, Liabilities And Provisions And Their Reflections On The Faithful Representation Characteristic

Author name: ندى كاكي بيرة لوائي

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: تمثل الموجودات والمطلوبات المحتملة والمخصصات واحدة من القضايا التي تواجه الوحدات الاقتصادية في تاريخ اعداد القوائم المالية، وهي تنتج من ظرف او مجموعة من الظروف التي تنطوي على حالة عدم التاكد، والتي تعتمد على نتائج الاحداث المستقبلية، وعلى ذلك فان القوائم | contingent assets , liabilities and provisions Represent and one of the issues facing the economic entities at the date of preparation of financial statements. they raised by circumstance or set of circumstances which the condition of uncertainty, which depend on the outcomes of the future events, and therefore, the financial statements and explanatory notes attached to them should include credible information about contingent assets , liabilities and provisions, which reflect positively on the making economic decisions. The research aims to identify the nature of contingent assets , liabilities and provisions faced by economic entities, and how they are measured and disclosed in the financial statements and explanatory notes attached to them, and there reflections of the Faithful representation characteristic of accounting information and their sub - characteristics. The research reached several conclusions the most important as following : 1. The administrations of sample of the research of companies have a responsibility the weakness of measurement and disclosing contingent assets, liabilities and provisions in their annual financial reports, and refers the case to the weakness of the commitment of the majority of companies research sample to measurement and disclosure requirements for contingent assets, liabilities and provisions, perhaps this is due to the weakness of the attention and expertise of administrations of these companies in this field, moreover, the absence of a local accounting standard that includes measurement and disclosure requirements for the contingencies. the results of the descriptive analysis for annual financial reports (2010 - 2013) showed That a large percentage of the research sample not comply with the requirements of Accounting measurement and disclosure about contingent assets, liabilities and provisions. 2. attributed the reasons for the weakness accounting measurement and disclosure of contingent assets, liabilities and provisions from the research sample companies in part to the weakness of experience and knowledge of workers in the financial departments in companies with accounting treatment of the contingencies and provisions, as well as the weakness of its ability to keeping up with the requirements of accounting standards,particularly IAS (37) in respect of contingencies and provisions. Research Presented several recommendations the most important of them are following : 1. The Necessity for companies administrations to commit with requirements of accounting rules and standards on the contingencies, particularly with regard to the rules of recognition, measurement and accounting disclosure for contingent assets , liabilities and provisions, as well as the recognition of gains and losses resulting from it, as well as to determine the circumstances or situations that led to her appearance and that will lead eventually to the recognition of gains or losses, as well as the identification of Accounting procedures that would avoid the risk of contingencies. Through the establishment of a provisions for future contingencies to ensure the continuity of those companies and to avoid bankruptcy. 2. The departments of companies in promoting awareness among workers in the financial departments with regard to international accounting standards and rules of recognition, measurement and disclosure contained therein, especially those standards relating to the contingent assets, liabilities and provisions through workshops, courses and scientific seminars that deal with this subject, And to encourage the parties to follow international accounting standards by all means available.

الية مقترحة للابلاغ المالي عن الاصول الثابتة - الممتلكات والمصانع والمعدات - في الوحدات الحكومية العراقية وفقا للمعيار الدولي 17 - قطاع عام لتعزيز المساءلة واتخاذ القرارات == Proposed Mechanism of Financial Reporting For Fixed Assets - Property, Plant And Equipment - In The Iraqi Government Units In Accordance With International Standard 17 - Public Sector To Strengthen Accountability And Decision - Making

Author name: ندى سلمان حبيب

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف البحث الى عرض ومناقشة مفهوم الاصول(*) بشكل عام ومفهوم الممتلكات والمصانع والمعدات بشكل خاص مع بيان اهمية المحاسبة عنها وفقا لاساس الاستحقاق وتوفير المعلومات المحاسبية في مجال المساءلة وتطوير الاصول ولا سيما اصول البنى التحتية , وعرض وتحليل متطلبات م | The research aims to present and discuss the concept of assets * in general and the concept of property, plant and equipment, in particular with an indication of the importance accounted for according to the accrual basis and provide accounting information in the area of accountability and the development of the assets, particularly the assets of the infrastructure, and the presentation and analysis of IAS requirements of the public sector IPSAS 17 "property and plant and equipment "and to identify areas of shortcomings in the relevant accounting practices based on cash basis Iraqi government units, as well as a proposed financial reporting mechanism for assets "property, plant and equipment" in the Iraqi government units provide useful information enhances the accountability and economic decision - making about the preservation of those assets and develop especially asset infrastructure with the application of the proposed mechanism in one of the Iraqi government units selected ( The research sample). Has been to reach a set of conclusions notably that there is a significant difference between the accounting treatments of property, plant and equipment in accordance with International Accounting Standard public sector IPSAS17 the accounting system of government decentralization in Iraq, and because of this difference in treatment mainly to the difference in basis of accounting adopted by the International Accounting Standard for the public sector IPSAS17 namely an accrual basis when the accounting system of decentralized government in Iraq will depend on a cash basis.The research was presented a number of recommendations represented the most important of the issuance of legislations and laws that allow the shift in accounting for the assets of the Iraqi government units from cash basis to accrual basis according to the standard of the International Public Sector Accounting IPSAS 17, with adjustable decentralized accounting system of Iraq to reflect accounting treatments on according to the accrual basis, and modify both rankings budget items and evidence of accounting and finance to include new accounts required by the adoption of the accrual basis with advance planning and careful transformation process represented a strategy implementation of a deliberate cover all stages of the process in light of a specific time frame with the adoption of the proposed mechanism of financial reporting for the assets of government units in accordance with the standard international public sector Accounting IPSAS 17 "property, plant and equipment" and the need for the availability of the necessary requirements for the application and the most important of these requirements the availability of qualified personnel to work on according to the accrual basis, as well as the shift towards automated accounting work

تخصيص الموارد في موازنة الجامعة باستخدام اسلوب برمجة الاهداف : دراسة تطبيقية في جامعة بغداد

Author name: سيروان كريم عيسى

Supervisor name: نجاة سليم يوسف

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The basic role of university is related to providing the social service whether the university has form of governmental or proivate , private university has saving return which aim unprofitable. But the purpose of the governmental university is to provide social service only, so this requires a governmal resource to achieving it's various purpose.Because there is a limitation in providing governmental resources, so this requires adopting a modern science techniques to guide this resources in justice form, when allocating resources over the multiple objectives after the interest with utilizating modern science techniques is few and not take care of clear interest and studying in the governmental university; This reflects a slow in achieving the objectives, or inscienc in allocating the limitation resources.Adopting modern techniques in allocting resources and one of them is goals pogramming which is one of a modern application depending on analyzing the planning budget to their basic and sub components and there return allocating the limitation resourses in Form sharing activity in achieving objectivel in form approximate to correct for all elements of the budget.The principle aim of the study is to show the operation reseach techniqnes role which goals programming technique is one of them to allocating limmited budget resourses, through the practical application in one of Iraqi governmenal universities.To achieve this aim, the researcher has divided the study into five chapters.The first chapter handles research methodologies and previous studies, according to two sections; the First research methodology and the second previous studies.The second chapter is related to theoretical background to show the financial appropriate in the budget of the governmental universities, this chapter is divided into two sections ; the first; show the role of budget appropriates in achieving goals; the second is offercd the financial appropriates for governmental universities and strategic goals.The third chapter related to goals Programming techniques; this chapter is divided in two sections, the first for operations research and goals Programming, concept and importance; the second is related to goals Programming and nonprofit governmental units.The fourth chapter is concerned with testing research assumptions "hypotheses" through application in Baghdad University. The researcher has used the direct practical application method in two sections; the first concerned with describe Baghdad University, studying and analyzing the traditional method in preparing it's general budget the result show that Baghdad University has not adopted the modern techniques in allocating the appropriates resourses over the multiple objectives, that Baghdad University planning using previous year's evaluations with certain rates increasing. In the second section, the researcher has applicated goals pograming techniques by Formulating mathematical equations, which is concerned with goals and limitations with using the budget of year 2005 and implementing (Win - QSB) program. The obtained result show the effectiveness of the technique used in planning of general budgeting of Baghdad University.The fifth chapter is related with the demonstration of important result and recommendations obtained from the practical and theortical studies through two sections; the first is related to important result while the second is related to suggested recommendations.