First pages:

تاهيل الصناعات التحويلية في ضوء البرنامج الحكومي : الشركة العامة للصناعات الكهربائية - الوزيرية حالة دراسية == Restructuring of Transformational Industries, Under The Government Program : The General Company For Electrical Industries Case Study

Author name: محمد كاظم شمخي جبر الدراجي

Supervisor name: وليد عبد المنعم عباس الدركزلي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد التصنيع احد الاركان المهمة والاساسية لعملية التنمية الاقتصادية واحد المرتكزات الرئيسة التي تستند عليها, وفي اطار ذلك اتخذت العديد من الدول النامية والعراق خاصة في الفترة الاخيرة اجراءات ذات اثار مهمة على مستقبل التنمية الصناعية في ظل تحول الاقتصاد م | Manufacturing is one of the most important requisites of the economic development , in light of that many developing countries in the last period, especially Iraq , have taken significant procedures affecting the future of the industrial development under the transformation of the economy from command economy into market mechanism, which required focus on economic reforms and restructuring the manufacturing industry through motivational programs and policies for this important sector. the former government programs in reforming and directing the economic activity had set out from its reliance on central planning approach, thus role of the public sector has been growing over the past decades where it became dominant on all these activities, therefore , all programs, procedures and legislations that issued were in accordance with a philosophy refers to managing the public sector for the economic activity, in addition , the dominance of oil revenues on the economy has reinforced this tendency , at the same time generated approximately an overall conviction by who concerned with economic policy in which possibility of starting by these revenues to achieve development in other sectors , nevertheless, there were a magnitude efforts through national development plans in giving manufacturing industries the priority by increasing their significance because the close relationship that exists between the industrial sector and the level of social welfare.The political and economic transformations Iraq has witnessed after 2003 , furthermore the adoption of the market economy philosophy is uninitialized has led to further structural imbalances, in 2004 borrowing from international financial institutions such as the IMF and the World Bank to support the rebuilding and changing the Iraqi economy, the Council of Ministers’ decision No. 314 of 2010, which entails the reform and restructuring of state - owned companies, at the same time , giving the private industrial sector a central role in the leadership of the manufacturing industry, then those legislation and procedures have been finalized with issuance of government program in 2014, which coincided with a gradual decrease in oil revenues and increase in budget deficit as a result , then the loss of Iraq opportunity for getting alternatives of income sources and thus the government program did not achieve the desired objectives and relied upon in making structural changes in the economy in general, and the industrial sector in particular, as a result there have been many economic and social challenges emerged, the most important unemployment and a weak ability to generate income, right now many of industry manufacturing projects had become a burden on the Iraqi economy, especially after the government enduring employees and workers’ payments and other expenses without production lead them to self - sufficiency, on the other hand, Iraqi market still depends on foreign products almost totally, thus the government program did not contribute to change the map of the Iraqi economy and pulled him from the reality of industrial dependency and fails to achieve and promote the economic independence which is an important step toward political independence.

المحاسـبة عن المنح والمساعدات الحكومية والافصاح عنها : دراسة نظرية وتطبيقية في شركة انتاج الالبسة الجاهزة - المحمودية == Accounting And Disclosure For Government Grants And Assistances A Field Study At Ready Made Clothes Companyat Mahmoadya

Author name: محمد فاضل نعمة الياسري

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 - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The Government Assistances and Grants are considered one of the finance sources that many institutions aimed for profit take into consideration, and the government presents them for developing these institutions to achieve the economic development objectives which serve the society. the government assistance and grants have a substantial effect on performance evaluation indices in economic representing in increasing the institution ability generate the cash flows, enhancing it is financial position, helping it to be stable and to continue in doing its activities, or they could be as a compensation for the damages occurred or encouragement for performing some main activities or necessary once. The government grants may take the form of changing and transforming monetary or non - monetary that the government presents to be used by economic units. We should distinguish between monetary assets and non - monetary assets which are divided into unassets submitted to depreciation and other which are not submitted. Monetary assets don’t form any challenge or difficulty for accountants in their practical practice as the granted monetary resources are reported in income statement after fixing them accounting records through the same period of getting them, even if their beneficiaries continued for a longer time, those must be handled by specializing or distribution the beneficiary accounting non - monetary assets like those not submitted to deprecation like lands. They should be reported in spare accounts unable of distribution after evaluating them by fair value as its referred in the united accounting system in Iraq; since the economic units have still the right property. As for non - monetary assets submitted for depuration, it is preferred after evaluating them by fair value, to be treated according to two approaches; one of them, to consider government grant as deferred income which can be changed or transformed to revenue suitable with the accounted depreciated amount through each period, and to be accounted as revenue along the beneficiary period. the other approach is to be treat the granted assets as a capital recorded as capital reserve as it is referred by many international accounting standards exported from the professional scientific organizations.Under the definition of government grants, we shouldn’t consider the other government assistances that government grants which their value cant be determine objectively like technical or technological consultations, and the operations of the government which can’t be distinguished from the normal commercial process of economic units : policy of government purchasing that is in charge of marketing of every part of economic unit products. It is worth mentioning that government assistance and grants should be informed or reported in financial reports with their enclosed notes as : the financial policies dependent in dealing with government assistance , the nature, scope of government grants, the benefit of accounting units of them, the unachieved conditions, and any other probable affairs about government assistance and grants in future with stating the period of recording the grants to account business results, and the probable liabilities for repaid or regain the government grants in certain circumstances. The deferred income of received government grant should be implied in a balance sheet list under a separate part outside creditors limits and near to equity owners.

اليات تدقيق الادوات المالية المشتقة وبيان مخاطر استعمالها بالتطبيق على البنك العربي الاردني == Auditing Mechanisms of Derivatives Financial Instruments And Uses Risks Showing - Applied On Jordan Arabia Bank

Author name: محمد فاضل نعمة الياسري

Supervisor name: علي حسين علي الدوغجي

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: ان التطور الذي لحق بقطاع الخدمات المصرفية في الفترة الاخيرة قد اسفر عن ابتكار عدد كبير من ادوات الهندسة المالية اطلق عليها فيما بعد بالمشتقات المالية (Financial Derivatives) وقد نشات هذه المشتقات كاداة لتغطية المخاطر، ثم تطورت لتصبح من اهم ادوات | This study aims at introducing a suggested to auditing tools for derivatives financial instruments and uses risks showing - applying on Jordan Arabia bank pattern to be useful for all financial institutions for the purposes of disclosing the financial instruments in their annual financial reports. It requires to separate between the derivative financial instruments that are used for circulating or trading and those which are used in the administration of risk, and the fair value disclosure of these instruments as well as distinction between the income achieved by this circulation and conventional investment instruments.Also to disclose the goals behind using the instruments for the purposes of hedged or administrating the risk and the applied strategies to implement these goals to face the needs of the financial reports users including the accounting information which accurately depicts the economic events which have affected the economic unit during the activity period. To accomplish the study objectives, the following hypothesis was used : " the availability of a sufficient disclosure in the financial reports about the use of the financial instruments and the way they are treated and measured in the accounting records, contributes in assisting the financial data users to take wise decisions ". To test the pattern, applying on Jordan Arabia bank was chosen for the purpose, because it is considered one of the comprehensive banks which offer a complete financial and banking service to meet the developed and growing needs of its customers. Therefore, this service helps the bank's resources and income to increase , on the one hand , and enable the bank to keep its present customers as well as attracting more new ones. Moreover, it supports the achievement of a balance between the various economic sectors through introducing diversified banking and financing services for all sectors. The data of the years , 2006 , 2007 , and 2008 of the applying on Jordan Arabia bank were chosen to examine the pattern.

تقويم وتصميم نظام السجلات الطبي على اسس معيارية : دراسة تطبيقية في مستشفى الكاظمية التعليمي

Author name: محمد علي صفاء الجلبي

Supervisor name: سعد العنزي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

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

Language: Arabic

University location: Baghdad

First pages:

دور الثقافة التنظيمية في تعزيز ممارسات الشفافية المالية واثرها في فاعلية المنظمة : بحث تحليلي في الشركة العامة لتجارة السيارات == The Role of Organizational Culture In Improving Financial Transparency Practices And Its Impact On Organizational Effectiveness Analytical Research On The General Automobiles Company

Author name: محمد عدنان عبد

Supervisor name: اثير انور شريف

General topic: Administration and Economics

Specific topic: General Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

Abstract: يهدف هذا البحث الى اختبار علاقة وتاثير الثقافة التنظيمية كمتغير مؤثر في الفاعلية التنظيمية كمتغير مستجيب وبوجود الشفافية المالية كمتغير وسيط في الشركة العامة لتجارة السيارات، وكذلك تحديد مدى وجود الفروقات ذات الدلالة الاحصائية بين متغيرات البحث، وثم محاو | This research aims to examine the correlation and the influence of organizational culture on in organizational effectiveness and the existence of financial transparency as a variable mediator in the General Company for Trade cars, as well as determine the extent of the existence of statistically significant differences between research variables, And then try out, among other recommendations, including contributing to the achievement of organizational effectiveness, and This research has been applied to the sample induced intentional total (67) individuals, The researcher used the questionnaire as a main tool to measure the level of research variables and correlation relationships, and influence among them, In order to processing data and information was used statistical analysis program (SPSS) to reach the results through a number of the most important statistic methods (Frequency distribution table, percentages, mean, standard deviation, Pearson correlation coefficient, simple linear regression model, path analysis). And most results of the analysis of the research are high level of search variables (organizational culture, financial transparency, and organizational effectiveness) in General Motors trading company, There is correlation, and influence between organizational culture and financial transparency, and correlation, and influence between organizational culture and organizational effectiveness and correlation, and influence between financial transparency and organizational effectiveness, increase the influence of organizational culture In achieving organizational effectiveness of the company surveyed across Financial transparency variable and The search ended with a set of conclusions was A correlation relations and influence of high moral significance between research variables And sub - dimensions So were all the research hypotheses main and branch accepted, Research has recommended a set of recommendations that support this relationship And as to improve practice of financial transparency in achieving organizational effectiveness.

نظام تكاليف اوامر العمل ودوره في تقويم الاداء لمراكز المسؤولية (بالتطبيق في شركة ابن رشد العامة)

Author name: محمد عبد الله ابراهيم العزاوي

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 - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

مصادر التمويل الخارجية ودورها في تمويل التنمية الاقتصادية في الدول العربية مع اشارة خاصة الى العراق == External Resources And Their Role To Fund Economic Development In Arab Countries, With Special Reference To Iraq

Author name: محمد عبد الزهرة عاتي

Supervisor name: جليل شيعان ضمد البيضاني

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دور ادارة تعاقدات المرافق العامة وفق نظام البناء والاستغلال وتحويل الملكية B.O.T في تاهيل البنى التحتية : مطار النجف انموذجا == The Role of Public Utilities Management Contracts In Accordance With The Build - Operate - Transfer System (BOT) In Infrastructure Rehabilitation (Najaf Airport Model)

Author name: محمد عبد الرضا رشيد

Supervisor name: محمد احمد حمد

General topic: Administration and Economics

Specific topic: Performance Evaluation

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: تهدف هذه الدراسة الى بيان دور ادارة تعاقدات المرافق العامة وفق نظام البناء والاستغلال وتحويل الملكية (B.O.T) في تاهيل البنى التحتية , من خلال تسليط الضوء على نظام البناء والاستغلال ونقل الملكية (B.O.T) كالية من اليات تشييد وتشغيل وادارة مشروعات البنى التح | This study aims to indicate the role of contracts of public utilities management in accordance with the construction, exploitation and conversion of property system (BOT) in infrastructure rehabilitation, by shedding light on the system construction, exploitation and transfer of ownership (BOT) mechanism of the construction, operation and management of infrastructure projects mechanisms, it is a system that seeks to contract with the private sector to the construction of infrastructure projects up and running to their account a period of time, and then transfer ownership to the state, because of its advantages in finding sources for the establishment and financing of mega projects away from the budgets of the state, and the exchange of experiences between countries, and the transfer of advanced technology, and provide job opportunities and the training of personnel, so as to reach a solution to the problem of the study of the general budget's inability to provide the necessary funding for the construction, operation and development of infrastructure, and lack of clarity of the role of contracting management system AL (BOT) as a mechanism for the availability of a strong infrastructure, and with a high qualitative level, and this is a result of a failure large in the legislation governing the control and participation of the private sector in the creation of public utility contracts.To Resolve those problems were studied stages and the parties to the contracts management according to the system of (BOT) mechanism of mechanisms for the establishment of large infrastructure projects, and study the legal and economic provisions for the system of (BOT) in order to create a balanced partnership between the private and public sector relationship, as well as illustrate the importance of following international standards that must be considered when hiring system AL (BOT), and this is designed to examine the forms for the practical side of the search on the basis of criteria have been drawn from laws and regulations, and evidence of international contracting, was used Sevenfold scale to see the results of the application and document form standards, and the use of the arithmetic mean likely results and the percentage of the extent of Conformity to diagnose the gap compared to the actual reality in the implementation and documentation stages of contracting procedures and requirements. [The study finds many of the conclusions and the most important on is that the system of (BOT) is one of the actors for the establishment of infrastructures and large infrastructure facilities, systems, and concluded the study, at the end the study concludes by some recommendations which are , prepare a special legislation governing the hiring process in accordance with the system of (BOT), clearly defines the mechanism by which was conducted hiring, and contracting stages and procedures of each stage.