Show: 25 50 75 100 Results

Search results: 25 out of 628

مفهوم الانصاف في المحاسبة واثره في عملية الابلاغ المالي : دراسة تحليلية وميدانية لانموذج ومستخدمي التقارير المالية بالعراق == Fairness Concept In Accounting & Its Effect On Discloser Process An Analytical & Empirical Study For Model & Users of Iraqi'S Financial Reports

Author name: اسكوهي اوانيس اوهانيس بدروسيان
Supervisor name: عامر محمد سلمان الجنابي
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: Accounting literature divided into two basic schools, the first one normative school concern with normative concepts such as ethics & social concepts, and concentrate on value implications statements so determining objectives became its core by determining and interpretation the needs of accounting information users. While positive school concentrate on empirical continuity for accounting being a discipline of formal education with concentrating on neutral presentation of accounting events and its discloser.It become clear that those accounting information users are the essences of both schools, by fulfilling there information needs under value standards in the first school, and by reflecting practical reality for them in neutral way without preferring some users over the others.Accounting is a social science because it is an art needs skills like law and medicine, as well as it is a science verify the credibility of the objective like law and economics. Therefore accounting is a social science in being interacting with the environment and in being part of it via inducing actual study and formulating generalizations about observed phenomena, and relating accounting procedures used to create accounting information with social principles to produce accounting principles such as fairness which support objectivity (principle) through being unbiased (procedure) as well as serving most of financial reports users. This was suggested by D. R. Scott, he is one of the first who call for fairness in 1941 : “accounting rules, procedures and techniques must be fair and unbiased and must not serve special purposes”, through this it became “value statement”.Fairness concept started to take its place in accounting literature orderly via professionals and academics studies. The monograph published in 1960 by Arthur Anderson & Co. about fairness mention that “fairness is basic accounting postulate that underlay accounting principles, fairness to all society segments, management, employees, shareholders, creditors, customers, and the public so that it is unified and measured under economic and political environment, conceptual pattern and norms of all segments to reach the target that accounting principles based on this postulate will produce financial accounting for economical rights and stakes legitimately established which it is fair to all segments.” Later Patillo positioned fairness as the basic standard used to evaluate other standards because it is the only standard that implies ethical considerations, when Patillo wanted to relate ideas such as justice, real, and fair with the objectives of financial reporting results which concentrate on the stakes of different parties in economy. According to Cowan that Patillo's opinion represents the American concept for fairness and the British sees fairness as distinguished, obvious, unequivocal, representation of facts.In return others like S. C. Yu & Harold Arnett called for impossibility of making fairness a measure or a framework to accounting principles for different reasons such as the disagreement on a clear concept for fairness idiom by the accountants, and the difference in the meaning of fairness concept among the reacceptances, as well as the difficulty to measure fairness effect. Between supporters and opponents ethical concepts including fairness still have clear effect in accounting, that researcher can not determine their subject, methodology, postulates and experimental means without implying value concepts.This study based on idea aims to clarify the meaning of fairness concept to become easier to include it within accounting standard and rules, and studying the effect of the ethical concept over some of the international and local financial disclosure applications.The most important theoretical conclusion is that fairness considered value concept means unbiased and objectivity in dealing with the company stakeholders specially the externals, via fulfilling useful, reliable, relevance accounting information. Fairness means the same as justice and different from just, because the latter means the abstract application to laws and rules without taking into considerations the circumstances relating to the subject of study.

تاثير توقيت الافصاح المحاسبي للشركات العراقية في الاتجار الداخلي بالمعلومات المحاسبية - الية مقترحة == The Impact of The Timing Accounting Disclosure For Iraqi Companies In The Insider Trading of Accounting Information - Proposed Mechanism

Author name: احمد طاهر كاظم العنبكي
Supervisor name: ضياء عبد الحسين القاموسي
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 هذا البحث الى بيان تاثير توقيت الافصاح المحاسبي المقدم من الشركات المحلية ولاسيما الشركات المساهمة المدرجة في سوق العراق للاوراق المالية في ظهور وتنامي انشطة الاتجار الداخلي بالمعلومات المحاسبية وبما ينعكس سلبا على نزاهة الاسواق المالية وكفاءتها. فض | This research aims to release the impact of the timeliness of accounting disclosure provided by local companies, especially shareholding companies listed on the Iraq Stock Exchange in appearance and growing insider trading activities of accounting information which are reflected negatively on the integrity and efficiency of financial markets As well as discuss deficiencies in laws and regulations related to disclosure of accounting and insider trading of accounting information And the rules of professional conduct that influenced the growth of insider trading of accounting information activities. The research was based on two major assumptions It represented the existence of several areas of deficiencies in laws and regulations governing the work of shareholding companies in Iraq as well as the rules of professional conduct that guide the professional conduct, particularly accountants them, especially those linked to the activities of insider trading of accounting information, as well as there is a significant correlation between the timing of the disclosure accounting submitted by the companies listed in the Iraq Stock Exchange to stakeholders, particularly investors, companies and between insider trading of accounting information activities. The present research suggests the following mechanism to avoid the phenomenon of insider trading of accounting information : (developing of the local laws and regulations related to disclosure of accounting, and improve the local laws and regulations on the insider trading , and update and activate the rules of conduct for professionals, especially accountants and auditors of them The research has come to a set of conclusions represented the most important of the growing importance of accounting disclosure submitted by the companies in a timely manner because it is the main source for users to provide them with information, as well as it sometimes may be sacrificing reliability appropriate timing to produce information quickly and present them to users in general and investors in particular , The insider trading activities of the accounting information to a constraint key to the efficiency and integrity of financial markets, as it works to undermine investor confidence in addition, it is one of the behaviors unethical because achieving insiders investors on unusual profits or avoid losses on other investors who are not familiar account. There are weaknesses in attention of local laws and regulations on the treatments insider trading accounting information compared to other developed countries , As well as the existence of an insider trading activities of accounting information in the Iraq Stock Exchange. These conclusions paved the way for group of recommendations : represented the most important improvement of accounting disclosure provided by local companies listed on the Iraq Stock Exchange in terms of content and timeliness of disclosure Through the development of local laws and regulations to the regulatory authorities of the desire to achieve a level of disclosure which is appropriate and adequate and fair submit to all users, The possibility of adopting international accounting standards (IFRS / IAS) to meet the information needs of users in general and investors in particular, as well as the benefits that could be achieved and that is the most important in the reduction of insider trading activities of accounting information in the case of the adoption of these standards, the development of local laws and regulations on the to address the phenomenon of internal trafficking of accounting information, so as to enhance investor confidence in the Iraq Stock Exchange and so by taking advantage of the experience of other developed countries in the formulation of the anti - insider trading laws

تقويم صناديق الاقراض التخصصية للمصرف الزراعي التعاوني باطار المبادرة الزراعية == Evaluating Specialized Lending Funds To The Agricultural Cooperative Bank Under The Framework of The Agricultural Initiative

Author name: ابراهيم طارق عبد الكريم العزاوي
Supervisor name: 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: ركز هذا البحث على الاستثمارات الزراعية وعملية تقويمها وذلك من خلال المبادرة الزراعية التي اطلقتها الحكومة العراقية خلال المدة من 2008 ـ 2010. ان الاستثمارات الزراعية في ثلاثة مجالات هي الاستثمار في النشاط النباتي والاستثمار في النشاط الحيواني والاستثمار | The research focused on agricultural investment and evaluation process through the agricultural initiative launched by the Iraqi government during the period from 2008 - 2010. The agricultural investments in three areas of investment activity in plant and investment activity in animal and investment activity in agricultural services, and activation of agricultural investment in these activities worked the Iraqi government to launch agricultural initiative, which represents government investment includes all agricultural activities Iraqi (plant , animal and services) and so on by opening loan funds specialist is (fund small farmers, fund livestock, fund agricultural mechanization and irrigation modern, fund development of palm, and fund strategic projects major) since these funds various types of agricultural activities, animal and plant service and working on lending Iraqi farmers in the various governorates Iraq (except Kurdistan region of Iraq), where the Agricultural Cooperative Bank and through branches and offices located in all of Iraq's provinces the process of granting loans to farmers in batches and then recovered in the form of annual installments by each activity, and for the agricultural initiative aspects accounting, as well as the process performance evaluation can be applied to various agricultural activities (plant , animal and services) and including the agricultural initiative represents a mixture of these agricultural activities so the process straightened gives an indication about the developments in the funds specialist and by the Iraqi provinces, and this is done through the evaluation of the actual performance of funds agricultural initiative and extended time consecutive depending on financial allocations annual these funds disaggregated Iraqi provinces and depending on the branches and offices located in those provinces, hence the agricultural initiative represents government investment, subject to the evaluation process and analysis through loan funds specialized own and thus is the first step in the way of agricultural investment in Iraq, which will have a significant impact to the recovery of the national economy and provide employment opportunities, especially for the children of the villages and rural areas as well as supporting local agriculture and thus reduce agricultural import from abroad and provide hard currency for the country. The researcher reached a set of conclusions and recommendations proposed reinforced serve - God willing - the Iraqi agricultural sector.

الكلفة الملائمة في ظل المدخل الستراتيجي لاتخاذ القرارات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == Relevace Cost Under The Strategic Emphasis For Operational Decisions Taking Apractical Study In The General Company For Leather Manufactures

Author name: مهند عبد الرحمن سلمان العزاوي
Supervisor name: جليلة عيدان حليحل الذهبي
General topic: Administration and Economics
Specific topic: Accounting
University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language: Arabic
University location: Baghdad
First pages:
Abstract: تعد عملية اتخاذ القرارات جوهر العملية الادارية لما لها من تاثير في نمو وتطور الوحدة الاقتصادية ونجاحها في تحقيق اهدافها لاسيما وانها تواجه العديد من المشاكل التي تدفعها نحو اتخاذ قرارات رشيدة الى جانب اجراء تغييرات في التقنيات المستعملة في الانتاج والانشط | The decision taking is regarded as the most important process in the managerial process , due to its impact in the growth and development of the organization and its succes in acheving its other objectives , especially it faces many problem which needs to Take the rational decision beside other continuous changes in the techinques of production and its objectives to create the valuse and support its competition. decision taking contains many steps to solve the problem which needs to take a rational decision , the matter which need to determine the problems reason , finding the relevant alternative throug determing the relevant cost which inlight of it , the decision taker can select the best choice which achieve the high benefit to the organization , So in order to take and make the rational operation decision , it needs to follow a scientific and practical methodlogy depending on the information which the cost accounting system interduces it as the major in put for the decision taking to determin the relevant cost by using the tools of the strategic cost management approach. This study aims to show the impact of using the techinques of the strategic cost management approach in determining the relevant cost for the operation decision through following scientific and relevant practical methodlogh which consists with the competitive strategies and the organization objectives by using some techinques of strategic cost management like ( ABC , ABM , TC ) and testing by applying in the general company for leather manufactur. This study consist of five chapters : - The first chapter show the research methodlogy and previous studies through its tow sections. The second chapter had allocated to be an introduction to the dcision taking process And techniques Offer By strategic cost management Path through its two section. The third chapter has allocated to show the competitive strategies and determining the relevant cost through its three section. The fourth chapter had practical side of the research through its three sections which had allocated to show and test the suggested methodlogy and analyse the results. Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to study aria through its two sections

قابلية الفهم للمعلومات المحاسبية ودورها في تعزيز عقلانية القرارات الاستثمارية == Susceptibility Understanding of Accounting Information And Its Role In Promoting Rational Investment Decisions

Author name: جاسم كشيش زويد
Supervisor name: هاني حميد مشجل
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 ability property for understanding of one from supportive qualitative properties for counting information which permise users who have acceptable ability of knowledge of counting and they depend on that informations to help by taking the decisions. t

انموذج محاسبي للابلاغ المالي عن ارباح الاحتكار بحث تطبيقي في عينة من شركات الاتصالات == Model of Accounting For Financial Reporting of Monopoly Profits Applied Research In A Sample of Companies Telecom

Author name: رزكار علي احمد دولبمويي
Supervisor name: عامر محمد سلمان الجنابي
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: يسعى البحث الى تحديد الربح الاحتكاري وفق منظور محاسبي وتقديم رؤية واضحة لوصف الاحتكار والعوامل المؤثرة فيه والبحث في طبيعة الاحتكار محاسبيا واقتصاديا وتوضيح رؤية تجاه الاحتكار والربح الاحتكاري، اهم ما يميز الدراسة، الامر الذي دفع الباحث للتصدي لحل المشكل | The research and provide a summary of the monopolistic profit according to the vision of accounting provides a comprehensive vision to describe the monopoly and the factors influencing it to readers, including the nature of this term and its definition of

اثر الموازنة على اساس الانشطة في تنفيذ الستراتيجيات التنافسية : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز == The Effect of Activity Based Budgeting on The Competitive Strategies : A Practical Study In The State Company For Electric Industries (Tamoz Factory)

Author name: مؤاب دليل مخائيل القسوس
Supervisor name: جليلة عيدان حليحل الذهبي
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:

جودة التدقيق وتاثيرها في تطبيق قيد التحفظ المحاسبي في بعض الشركات المساهمة العراقية == Audit Quality And Its Impact on The Application of Accounting Conservatism For Some Companies Listed In Iraq Stock Exchange

Author name: جعفر عبد الحسين حلو الكعبي
Supervisor name: بشرى فاضل خضير الطائي
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: ادت الازمات المالية التي اجتاحت الاسواق العالمية في السنوات الاخيرة الى زيادة الوعي باهمية دور التدقيق في اضفاء الثقة في التقارير المالية المنشورة، اذ ادركت العديد من الهيئات والمنظمات الدورالحاسم الذي يؤديه المدققون في هذا المجال من خلال ادائهم لعملية ال | Financial crises, particularly the accounting that has swept the financial markets in recent years to increase awareness of the importance of the role of audit in imparted confidence in the financial reports published, as I realized many of the bodies and

تاثير الابلاغ المالي عن انخفاض قيمة الموجودات الثابتة على خاصية ملاءمة المعلومات المحاسبية == Effect of Financial Reporting For Fixed Assets Impairment on The Relevance Feature of Accounting Information

Author name: سلامة ابراهيم علي
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: يركز المدخل المحاسبي التقليدي على تطبيق مبدا التكلفة التاريخية في قياس الموجودات غير المتداولة في تاريخ الاقتناء، والذي يتجاهل الفروقات التي تحصل بعد تاريخ الاقتناء بين التكلفة التاريخية للموجودات والقيمة القابلة للاسترداد وبروز مؤشرات داخلية وخارجية ناتج | The approach of traditional accounting Focuses on application of the historical cost principle in the measurement of non - current assets at the acquisition date , which ignores differences that get after the date of acquisition of the historical cost for

التوافق بين محاسبة المسؤولية وبطاقة العلامات المتوازنة وفق المدخل الاستراتيجي == Compatibility Between The Accounting Responsibility And Balanced Scorecard According To The Strategic Approach

Author name: مهند محمد عبد المطلب المظفر
Supervisor name: نصيف جاسم الجبوري
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: لقد حازت نظم قياس الاداء الاستراتيجي على اهتمام واسع من قبل الباحثين لما لهذا الموضوع من اهمية كبيرة وتاثير قوي على حياة ومستقبل الوحدات الاقتصادية باختلاف انواعها. هذه الاهمية ادت الى ظهور العديد من النظم والادوات الخاصة بالقياس الاستراتيجي لاداء هذه الو | Since the separation of ownership from management, most of academic and professional studies focus on the dialectical relationship between stakeholders and management of the organization.But, now days, this relationship is further complicated and more imp

تقييم جودة نظام التعليم المحاسبي الجامعي في ظل معايير 2008 : 9001 ISO == Assessment of The Quality For Universal Accounting Education System Under ISO - 9001 : 2008 Standards

Author name: حسين فاضل عباس ال محمود
Supervisor name: صفاء احمد محمد العاني
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: ترتكز اشكالية البحث الى ثلاثة مرتكزات رئيسة يتمثل اولها بغياب تطبيق معايير ومؤشرات جودة مدخلات نظام التعليم المحاسبي الجامعي (مباني ؛ مختبرات ؛ اجهزه ؛ تمويل ؛ مناهج ؛طرائق تدريس ؛ طلبة) وعدم القدرة على تقييم جودة الطلبة المقبولين للدراسات الاولية من حيث | The research problematic Based on three fundamental pillars , First is the absence of criteria and indicators quality of the input of (UAES) Undergraduate Accounting Education System (buildings ; laboratories ; devices ; finance ; curricula ; teaching met

ادارة الكلفة البيئية ودورها في تقويم الاداء البيئي بالتطبيق في شركة مصافي الوسط (مصفى الدورة) == Management of Environmental Costs And Its Role In Evaluating The Environmental Performance Applicable In Midland Refineries Company (Daura Refinery)

Author name: مرتضى كريم خليل الخزرجي
Supervisor name: علاء جاسم سلمان
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 ادارة الكلفة البيئية تقوم بتوفير المعلومات الضرورية في ضوء الالتزام بالقوانين والمحددات البيئية من اجل المساهمة بشكل فاعل في قياس وتقويم الاداء البيئي للوحدات الاقتصادية وذلك لغرض ممارسة انشطتها بطريقة تزيل او تقلل من التاثيرات البيئية السلبية, وتعظيم | The environmental cost management provides the necessary information for following the regulations and the environmental limitations in order to evaluate environmental performance of the economic units effectively. The study emphasizes that the activities

ملامح الاطار المفاهيمي للمحاسبة عن المسؤولية الاجتماعية في الوحدات الاقتصادية العراقية == Features Conceptual Framework For Accounting For Social Responsibility In The Iraqi Economic Units

Author name: دجلة عبد الحسين عبد
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: يعد المدخل الاجتماعي احد اهم مناهج القيم في الفكر المحاسبي, اذ ان القيمة الاخلاقية التي يعتمد عليها هذا المدخل تتمثل في الرفاهية الاجتماعيةSocial Welfare والتي تعتمد على معاملة متوازنة لقطاعات المجتمع كافة في علاقتها مع الوحدات الاقتصادية, ورغم الاهتمام ا | The social Approach as one of the main approaches value in accounting thought. The Social Welfare depends on the moral value that which depends on the balanced treatment for all sectors of population in their relationship with economic units, and despite

تاثير احتساب تكاليف الوقاية على كلف الفشل وانعكاسه على جودة الخدمة الصحية في مستشفى جراحة الجملة العصبية ومستشفى المختار الاهلي == The Effect of Calculating Prevent Costs on The Failure Costs And Its Impact on The Quality Health Services In The Nervous Surgery Hospital, And Mukhtar Al - Ahli Hospital

Author name: فاتــن ذياب زغير العكيلــي
Supervisor name: منال جبار سرور السامرائي
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: تم تبني هذه الدراسة نظرا لمحدودية الدراسات التي تناولت تاثير انشطة الوقاية لخفض حالات الفشل الداخلي والخارجي في القطاع الصحي , وتنبع اهمية الدراسة لما تواجه المستشفيات الحكومية والاهلية من تحديات كبيرة ومتعددة اهمها تكلفة الخدمات الصحية المرتفعة , والاعت | This study has been conducted due to the limited studies that dealing with the effect of prevention measures that reduce the internal and external failure in the health sector. The Importance of this study rises from the challenges that government and pri

تحديات الابلاغ المالي في ظل المدخل السلوكي للنظرية المحاسبية == Financial Reporting Challenges In View of Behavior Approach For Accounting Theory

Author name: وفاء حسين سلمان الحيدري
Supervisor name: عامر محمد سلمان الجنابي
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: يسعى هذا البحث الى تسليط الضوء على المدخل السلوكي في نظرية المحاسبة كمدخل حديث ومؤثر في صياغة تلك النظرية ومدى انعكاسه على سلوك كل من منتج ومستخدم المعلومة (المحاسب ومستخدم المعلومة المالية). وتناولت الدراسة دور المدخل السلوكي في ترسيخ المفاهيم المحاسبية | This study seeks to shed light on the behavioral approach in accounting theory as input a modern and influential in the formulation of the theory and the extent of its reflection on the behavior of both the producer and user information (user accountant a

ستراتيجيات التدقيق ودورها في جودة اعمال التدقيق == Audit Strategies And Their Role In The Quality of The Audit Works

Author name: رائد فاضل حمد القيسي
Supervisor name: صفاء احمد محمد العاني
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 احد الاهداف الكامنة للتخطيط لعملية التدقيق هو تحديد الستراتيجة الشاملة للتدقيق , ولتحقيق هذا الهدف بنجاح وفي الوقت المناسب ينبغي على المدقق ان ياخذ بنظر الاعتبار وخلال عملية التخطيط لعملية التدقيق مدى كفاية وطبيعة وتوقيت اختبارات التدقيق فضلا عن عدد وم | One of the underlying objectives of planning the audit is to identify a comprehensive audit strategy, and to achieve this goal successfully and in a timely manner should the auditor should take into account during the planning process to the process of ch

تقويم اجراءات الرقابة الداخلية لتحقيق فاعلية القروض الزراعية بالتطبيق على المصرف الزراعي التعاوني == Evaluation Internal Control Procedures To Achieve The Effectiveness of Agricultural Loans : Application To The Agricultural Cooperative Bank

Author name: زهراء حسين محمد جريو
Supervisor name: بشرى فاضل خضير الطائي
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: تلعب الرقابة الداخلية دورا كبيرا في الوحدات الاقتصادية كافة ومن ضمنها المصارف، لاهميتها في تحقيق اهداف الوحدات الاقتصادية من خلال توافر المقومات التي تستند اليها والاجراءات التي تتبعها، وتتولى المصارف في العراق ومنها المصرف الزراعي التعاوني وظيفة اقتصادية | Internal control plays a big role in the economic units all including banks, to their importance in achieving the goals of economic units through the availability of the ingredients which they are based and the actions that followed ,and holds the banks i

دور التشغيل والتبادل الالكتروني للبيانات المحاسبية (EDI) في التعزيز فاعلية الرقابة المحاسبية في عينة من المصارف العراقية == The Role of The Operating And EDI Accounting In Enhancing The Effectiveness of Accounting Controls In A Sample of Iraqi Banks

Author name: ياسمين طارق محمد
Supervisor name: سلمان حسين عبد الله الطيار
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: \يهدف هذا البحث الى بيان مجالات تعزيز جودة المعلومات المنتجة من نظام المعلومات المحاسبية في تغطية الخصائص النوعية للمعلومات المحاسبية من خلال تعزيز فاعلية الرقابة المحاسبية عن طريق اعتماد تقنيات المعلومات والاتصالات كون الرقابة المحاسبية تقدم ضمان بان الم | This research aims indicate the areas of enhancing the quality of information produced by the accounting information system to cover the qualitative characteristics of accounting information by enhancing the effectiveness of the accounting oversight throu

تقديم القدرة التنبؤية لمؤشري التدفق النقدي والدخل التشغيلي لتحديد التدفقات النقدية بالتطبيق على عينة من المصارف العراقية == Evaluate The Predictive Ability of Cash Flow Operating Income Idicators To Detemine The Cash Flows

Author name: عمار لؤي عبد الرزاق حسوان
Supervisor name: عباس حميد يحيى التميمي
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 توفير المعلومات المفيدة في تقدير مقدار وتوقيت ودرجة عدم التاكد المتعلقة بالتدفقات النقدية المستقبلية احد الاهداف الرئيسية الثلاثة لعملية الابلاغ المالي والتي تتم من خلال القوائم المالية الرئيسية، وقد ازداد اهتمام هيئات وضع المعايير في التنبؤ بالتدفقات | Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The

تقويم الشفافية في الافصاح عن المعلومات المالية وغير المالية للمصارف العراقية الخاصة وانعكاسه على القيمة السوقية للاسهم == Evaluation of Transparency in the Disclosure of Financial and Non - financial Information for Iraqi Private Banks and its Reflections on Market Value of Shares

Author name: محمد عبد علي محمد ال فتح الله
Supervisor name: طلال محمد علي الججاوي
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:

الاتجاهات السلوكية والدوافع في خفض تكاليف الانتاج : دراسة تطبيقية في الشركة العامة للصناعات الجلدية

Author name: شهاب احمد سلطان
Supervisor name: فائز نعيم 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:

تكامل مفهومي الدخل المحاسبي والقيمة الاقتصادية المضافة ودوره في ترشيد قرارات المستثمرين == Integration of accounting concepts of income and economic value added in the rationalization of the decisions of investors

Author name: ياسر نوري محمد العزاوي
Supervisor name: عامر محمد سلمان الجنابي
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:

ادارة الارباح وتاثيرها في جودة المعلومات المحاسبية : دراسة ميدانية == Earnings management and its Impact on The Quality of Accounting information Field Study

Author name: وسن يحيى احمد الساكني
Supervisor name: نصيف جاسم محمد علي الجبوري
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:

دور هندسة القيمة في تخفيض كلف النوعية وتحسين نوعية المنتجات : بالتطبيق على شركة الفداء العامة - مصنع تموز == The Role of Value Engineering In Reduce Quality Cost and Improvement Products Quality Empirical Study in Al - feda'a Company / Tamoze Factory

Author name: نور صباح حسين الشايع
Supervisor name: منال جبار سرور السامرائي
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:

تقويم كفاية وفاعلية النظام المحاسبي في وزارة التعليم العالي والبحث العلمي لتحقيق اهداف دائرة البعثات والعلاقات الثقافية : دراسة حالة == Evaluation of Efficiency and effectiveness for the accounting system in the ministry of higher education and scientific research to achieve the gools of the department of delegations and cultural relations (Case Study)

Author name: ندى كاكي بيرة لوائي
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:
1 ... 13 14 15 16 17 ... 26