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تحقق اثر التدريب في اطار المواءمة بين تصميم التدريب وخصائص بيئة العمل حالة : دراسية في المكتب الاستشاري لكلية الادارة والاقتصاد في جامعة بغداد The Transfer of Training In Framework of Alignment Between Training Design And The Work Environment Characteristics (A Case Study In Consultancy Bureau of College Administration And Economics In University of Baghdad

اسم المؤلف: نور حسين فخري الحديثي
اسم المشرف: غني دحام تناي الزبيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Interacted Three Variables The formation of the theoretical framework For this search Which is To (Transfer of Training, work environment characteristics, Training Design), The research aims to promote the process of the transfer of training through alignment Between of the work environment characteristics and training design , and transfer of training process occupies agreat importance in achieving the ultimate goal of participating in the training programs , it is sure that this does not take place without the support of the working environment for trainees as well as the proper design of the training programs. The research problem is the weakness transfer of training to the work environment in The lnspectors generals offices , and the research sample included (249) trainees from the staff generals lnspectors offices of those who participated in the training programs implement by the Consultancy Bureau of College Administration and Economics in the University of Baghdad for 10 Iraqi ministries are : Ministry of Water Resources, Ministry of Health, the supreme body for Hajj and Umrah, Ministry of Finance, Ministry of Communications, Ministry of Industry, the Sunni Endowment, Ministry of Defense, Ministry of Municipalities, Ministry of Science and Technology.the questionnaire was the main tool in collecting data and information as well as structured interviews to training officers in these offices, the research use statistical program (SPSS) to analysis data , the research came to the set of results Perhaps the most rominent is that the work environment characteristics and training design occupies great importance in promoting the process of transfer of training in the generals inspectors offices , which requires increased many attention to support the trainees after their return to their work places, and attention to design the training process by the Consultancy Bureau and make required Characteristics in the generals inspectors offices to enable trainees to the transfer of training in a positive way

اثر غياب التخطيط السكاني في تفاقم ازمة السكن الحالية في العراق

اسم المؤلف: نور حسين فاضل الحديثي
اسم المشرف: عبد المنعم كاظم الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الحاجة للسكن من اهم متطلبات العيش للسكان مع متطلبات الاكل والشرب والملبس، وما يؤكد اهمية هذه الوظيفة انها تستحوذ نظريا ( 50 - 60 ) % من استعمالات الارض الحضرية ضمن الحيز المكاني للمخطط الاساس، وقد شهدت السنوات الاخيرة طلبا واسعا ومتزايدا للسكن ناجما ع

كفاية التحليلات المرضية وكيفية الحد من الافراط فيها : دراسة حالة

اسم المؤلف: نوال عطروز مطلك
اسم المشرف: اياد طاهر محمد الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث كفاية التحليلات المرضية ومشكلة الافراط فيها وكيفية الحد منها واختير مستشفى الطفل المركزي التعليمي في بغداد كمجتمع للبحث ,حيث تم دراسة حالة لعينة البحث المتمثلة بانواع واعداد من التحليلات المرضية المجراة في مختبر المستشفى في ضوء التساؤلات عن وا

تاثير الديمقراطية في تشكيل المجالس المحلية : دراسة ميدانية في مجلس محافظة بغداد The Influence of Democracy In Composition of Local Councils/Sample Studying of Baghdad Council

اسم المؤلف: نوال عبد الكريم علوان الطائي
اسم المشرف: عبد الرزاق ابراهيم عباس الشيخلي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تمثلت مشكلة الدراسة بـ(ماهية علاقة ابعاد الديمقراطية وتاثيرها في تشكيل المجالس المحلية ؟) وتهدف هذه الدراسة الى اختبار الديمقراطية وتاثيرها في تشكيل المجالس المحلية ولفهم طبيعة العلاقة والاثر بين المتغيرين جرى اعتماد ابعاد الديمقراطية بوصفها متغيرا تفسي | Study problem be symbolized by the essential nature of the relationship and the influence of the democratic dimensions in establishing the local councils. This study aimed to examine the influence of democracy in the establishment of the local councils and in order to understand the nature and effect between the two variables, democracy dimensions is therefore has been adopted as it is an explanatory variable symbolized in four dimensions such as participation. Such as participation. Free opinion. Transparency and questionnaire and the council (of which election is the principle of its formation) is a positive variable represented in two dimensions (The chairman of the council and the members) coming out from two basic hypothesis : there is correlative connection of incorporeal evidence between all the study variables and influence connection of incorporeal evidence between the whole study variables and in order to examine the hypothesis the study was append on a sample representing the cancel members of Baghdad Governorate, the Managers and advisors of the council of a total number of 72 persons and data were collected by way of several means which is the questionnaire and personal meetings. To complete the study data. In this study it have been used several statistical means to process the information's, of which is the percentages to prescribe the study sample. The intermediary and range to determine the relative important , the false definition factor and the multiple decline to select the study hypothesis. The study has arrived to a collection of conclusions, the most important of which was the influence relation between the democratic dimensions (participation, free opinion, transparency and questionnaire) with the council. The study has put up a collection of recommendations the most important of which is : Spreading the democratic education among the community individuals and increasing their awareness to the importance of their role in establishing these councils which is created for their service and establishing the democratic work principles within the council through electing the chairman of the council and the governor away from party allotment and working seriously to provide the best services

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

اسم المؤلف: نهاد حسين احمد
اسم المشرف: نجيب سليمان بطرس
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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.

الاستثمار الاجنبي المباشر في ظل نظريات الاعمال الدولية : دراسة تطبيقية على بلدان العالم العربي مع الاشارة الى امكانية استضافته في العراق Foreign Direct Investment Under The Theories of International Business An Applied Study On Arab World Countries With Referring To Feasibility of Hosting Fdi In Iraq

اسم المؤلف: نغم حسين نعمة عبيد
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: اضحت ظاهرة الاستثمارات الاجنبية ولاسيما المباشرة منها الموضوع الاكثر جدلا ومعاصرة في حقل الادارة المالية، فقد شهد التعامل بها نموا انفجاريا خلال الربع الاخير من القرن العشرين نتيجة التطورات الاقتصادية التي عمت العالم وفتح الاسواق العالمية وزيادة حدة المن | The phenomena of foreign direct investment (FDI) has become the most controversial and updated subject in the field of financial management. The transact in FDI witnessed an explosive growth in the last two decades of the 20 - century owing to the economical developments which pervaded the world as well as the openness of the world markets and the increase of competition, the concern in Transnational Corporations (TNCs) increased. The FDI made the TNC go beyond the borders and served as a toll to implement its operations abroad. These Companies had great role in the hinges of the world economy which reflects its financial, advertising, technological and marketing abilities. This growing role took place after a wave of mergering and strategic alliances among the companies that led to the increase of its effectiveness in the world economy, even some of the companies possessed abilities exceeded the available abilities of some countries. Consequently FDIS have become the main players that formulate and guide world events. The collapse of communism and the widespread adoption of free market economy attributed more flexibility to these investments coupled with the termination of the constraints imposed by the national regimes before the economic liberation. Thus they were able to impose their criteria because they became the main source of financial funding and acquiring the progressive technology. Numerous developing countries definitely competed to implement radical changes in their systems and Laws in order to prepare an attractive environment for FDIS. The Arab states, especially Iraq, have to interact with the new developments in the technological field because it is impossible to be away from the world developments and closed. It is necessary to interact positively with these variables and economical developments. According to the points mentioned the study provides a know - how applicable frame for the nature of the FDIS and how to attract them i.e. to provide the suitable investing climate. As Iraq is one of the Arab states the study focused on the Arab region to be the areas where the application can be analyzed through analyzing these inflows, trends. Distribution and features as well as measuring cost and the benefits realized in the host country. Moreover the paper examines the possibility of hosting FDI in Iraq through analyzing the reality of Iraq economy and its prospectus.The study reached the following important conclusions.1 - The trends of the FDI inflows are often on regional levels, they target a region and a not a designated state. The investor tooks for territories enjoy economical, predictable and political environments with effective jurisdical systems that facilitate to enter the markets. Regionalism represents dimension for overall strategy for these companies and that explains the small size or FDI inflows in the Arab world, which count for (2%) in the last two decades 2 - The evolution of commercial frames of regional configuration participated in displaying the efforts of host countries attraction to FDIS to enhance their abilities to compete and mergering in world economy by expanding their share in the market and relaxation of constraints on FDI in flows. The investors often use territory of free trade as a platform to access other markets. Egypt, for example, occupied the first location in the Arab world in attracting FDI inflows (17%) of the overall Arab inflows followed by Morocco (16%) while the other Arab states did not realize much (1%) like Iraq, Gyboty, Palestine, Kuwait, Mauritania and Somalia, and Libya has realized negative rate.3 - The attraction of FDI depends on the government philosophy, political stability, and privatization Law supremacy, the exchange of currency and taxation system. The important factor, which all these issues depend on, is the availability of real investing opportunities. The private sector plays the biggest role in this respect because it looks for these opportunities according to the requirements of the host economies and translates them in to projects and promotion to be incubators for these inflows. This clarifies the in congruency in the increase of inflows from FDL in the Arab world compared with the rapid increase in the world and in the developing countries. The rate does not exceed (5%) of the overall inflows of FDI in the developing countries while Africa realized (7%) Latin America 25%, Asia and pacific (59%)4 - The MNCS in their geographical distribution of their investments centered in the countries that always provide the congruent climate and not neglecting the importance of natural resources and the geographical location of the host countries. Egypt, Saudi Arabia, Morocco and Tunisia have the big share of the cumulative value of FDI in the Arab world which mounted (60%) in limited actors in these states because of the investor reluctance to enter specified sectors owing to the changes in political and economical situations and fear of foreign control on the nation capital. As a result the industrial sector gained the highest rate of inflows (36%) while the mining industry received (5.5%).The inflows of FDI in the Arab world were distributed in relation to the political risk of the sectors. 5 - The FDI inflows bear the positive effect that pushes the economic development forward when two conditions are available : - • The size of the inflows from FDI. The bigger size of the inflows will lead to a greater share in the economic growth process and vice verra.• The host country should adopt an effective role in conducting these inflows and directing them to the vital hinges. This explains the simple role of the FDI inflows to the Arabic region because it only realized a small rate (10%) of the gross fixed capital forming during the last two decades, while they realized higher rate in the developing countries. In Singapore, for example, the participation rate of FDI in forming the gross fixed capital was (63%) for the same period.6 - One of the justifications of FDIS in the Iraqi economy is to enhance development and economic evaluation in a country that suffers from deep and serious spoilage in economic structures and a collapse of the infrastructure. Here we can not ignore the transact with FDI has many benefits national companies (TNCS) based on the depth and degree of the relations built with centers of research and development (RD) in the host country. As well as the degree of recruiting the national staff in these companies and to run training and development courses

التنبؤ بانتاج التمور في الفرات الاوسط باستخدام السلاسل الزمنية Forecasting Production of Dates In The Middle Euphrates Using Time Series

اسم المؤلف: نعمة ساهون شنان
اسم المشرف: رباب عبد الرضا صالح البكري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد العراق من اقدم مواطن النخيل في العالم وكان لاشجار النخيل ومنتجاتها وبساتينها اهمية بالغة في الحياة الاقتصادية والاجتماعية على مر العصور باعتبارها من اهم المصادر الغذائية والمعاشية، وان تحليل السلاسل الزمنية والتنبؤ بها من الاساليب الاحصائية المهمة في | Iraq is one of the oldest homes of palm in the world and was a palm trees and the products and orchards of extreme importance in the economic and social life throughout the ages as one of the most important food sources and living. The time - series analysis and forecasting it is of important statistical methods in the construction of the future plans of the phenomena of life in all directions and interpreted through certain periods of time. In this research was to predict the time series to date production in the provinces of the Middle Euphrates in Iraq, which included the provinces (Karbala, Babil, Najaf, Qadisiyah, Muthanna) using time - series models, including the general trend models, Exponential smoothing models, Box - Jenkins models in order to choose the best model of each of these models has been shown that the best model of the general trend models is the model the Quadratic trend and that the best model of exponential smoothing models is single exponential smoothing model and the model ARIMA (2,1,1) is the best Box - Jenkins models it gives accurate predictions through calculable Q account and compared ?², which shows the appropriateness of the model Has been predicted for the coming years, the use of the models above.

التكاليف الاقتصادية والاجتماعية للتلوث البيئي : رؤية استراتيجية للسياسة البيئية

اسم المؤلف: نضال عبيد عيسى
اسم المشرف: ناظم جواد عبد سلمان الزيدي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المتتبع للعقود الثلاث الاخيرة يلحظ بشكل جلي ان المشكلات البيئية قد تفاقمت بشكل كبير مما ترتب عليها مخاطر جمه اصبحت بمجملها تهدد البيئة التي تحيا بها الكائنات الحية برمتها.ولعل من ابرز العوامل التي تهدد البيئة، العوامل الطبيعية المتمثلة بالزلازل والبرا | The tracer for the last three decades , notes clearly that environmental problems have worsened significantly resulting in many dangers threatening the ecosystem.Of the most prominent factors that threaten the environment , natural such as earthquakes volcanos and other natural disasters, and industrial factors , and other activities of human that effect the ecosystem and caused huge destruction and depletion to natural resources.So accountants interested in environmental issues in order to take care of the natural environment and through the commitment of the units to the requirements and environment laws.

تقدير الفعالية النسبية لانموذج القطع المكافئ في تجارب نسبة الميل لقياس تاثير زيتي الزعتر والكتان على الوزن Estimation of Relative Potency For Parabolic Model In Slope Ratio Assays To Measure Effect of Thyme And Flax Oils On Weight

اسم المؤلف: نضال بهجت محي الحيالي
اسم المشرف: قيس سبع خماس
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتناول البحث تقدير الفعالية النسبية (Relative Potency) لزيت الزعتر(الاختباري) نسبة الى الكتان (القياسي) لانموذج غيرخطي (parabolic model) باستعمال طريقة احصائية تكرارية وهي : (طريقة البحث الخطي) ودراسة تاثيرالتكرار عند الجرعة صفر فقط لمعرفة مدى الابتعاد عن | This study deals with the problem of estimation the relative potency of thymus oil and linum oil , for parabolic model by using the : line search method , and we study the effect of replication at zero dose and near zero dose on the type of relationship whether is linear or not , we partition the thesis into five chapters , the first included the introduction and the aim of this research work and historical review, the second chapter included the theoretical part where we stated the relative potency estimation method for nonlinear model, the third chapter went through the experiential part of this research work, the four chapter went through the practical part of this research work, finally chapter five went through the conclusions and recommendations of this research work, we conclude that the potency of thymus oil is (0.115) times the linum oil according to the parabolic model

اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية : العراق حالة دراسية للمدة (1990 - 2013) Government Debt Trend And Its Impact On Monetary Policy Iraq As Case Study For A Period (1990 - 2013)

اسم المؤلف: نسرين حسن جوحي
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يركز البحث على توضيح اتجاهات الدين الحكومي وتاثيرها على السياسة النقدية, كون الدين الحكومي يمثل احد مصادر تمويل عجز الموازنة الحكومية الى الحد الذي قد يؤثر على استخدام ادوات ومتغيرات السياسة النقدية بهدف السيطرة على حجم عرض النقد وسعر الفائدة ومكافحة ال | The research concentrate on government debt and its impact on monetary policy based on the fact that government debt represents one of the finance sources to government budget deficits to the extent that may affect the use of monetary policy tools and their variants in order to control money supply volume and interest rates and control on inflation also the stability of the currency value, so the research problem is in the non - use of government debt tools as one of the most supportive of monetary policy in Iraq on one hand, and the weakness of monetary policy from other hand by its traditional tools that depends on exchange rates to support the stability of local currency value. To reach the target the research seeks, we must put a deliberate policy of government debt lead to support monetary policy through issuance securities, which aims to withdrawal of the money supply in inflation time in one hand, and lead to invest excess reserves at commercial banks in productive projects that serves national economics and thus leads to the stability of the monetary and financial side. The study reached an important conclusion, is that the continuing deficit in the government budget occurrence was not an accumulation of government debt so the government debt represents in research time is not the main cause that impact on monetary policy variables but the main cause is the increasing of government spending, so the government seeks to finance deficit by monetary authority represents by central bank although the government debt is still relative low which means that government debt affect is very limited on monetary policy. The most important recommendations refers to stop borrowing from central bank in order to finance government expenditures but must finance government debt from non - inflationary sources ( treasury bonds and remittance) to control inflationary excess liquidity restriction and revitalization of open market operations and work t o use government debt money in productive not consumer investments.

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

اسم المؤلف: ندى كاكي بيرة لوائي
اسم المشرف: عباس حميد يحيى التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: ندى سلمان حبيب
اسم المشرف: بشرى نجم عبد الله المشهداني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

تحليل نظام تعرفة الطاقة الكهربائية في العراق من منظور ستراتيجي Analysis of Electric Power Tariff System In Iraq From A Strategic Perspective

اسم المؤلف: ندى سعد غدار
اسم المشرف: عماد محمد علي عبد اللطيف العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تحاول هذه الدراسة معالجة مشكلة تتركز في تحديد اسعار وفقا لكلف الوحدة الكهربائية المنتجة للسنوات السابقة والتي تعد منخفضة ولا تلائم الكلفة المتزايدة للسنوات اللاحقة واستمرار الحكومة بتقديم الدعم لهذه الخدمة لضمان توفيرها لكافة المجتمع وعدم تقبل المستهلك بت | The research focuses on electrical power tariff in Iraq according to the cost of electrical unit produced in previous years, which considered low price and not fit to the new production cost for next year.It studys the continuous government support for this service to insure its supply to all society. It also studys the consumers refusal to apply the ideal rationalized consumption ways of the electrical power, in addition to the supply of same average of supported tariff for all economic sectors with out distinction according to their productivity and to their contribution to the development of the Iraqi economy and, the increase of depending on the private sector (civil generators) in electrical supply. The current tariff still considered low as government support to most of economic sectors regardless to their productivity.Research aimed to construct power tariff system structure in Iraq to cover the electricity power cost and achieve the Rationalization of consumption through applying the upward tariff.To construct this system, some social and economic aspects should take into consideration, which consider essential means to success like backup to low - income people and support to industrial and agricultural sectors in way Consistent with the orientations of the government.The research found that the current tariff does not fit in with the requirements of the electricity industry and requirement generating stations from escalating maintenance cost in addition to the renovation of transmission and distribution grids to decrease the losses in electric power which increase the cost of one electric unit produced.The research recommends to adopt suggestion about tariff cost according to state polices to adopt strategy plan Fit with the environmental changes and study the effect application on society & Ministry of electricity MOE.

تصميم نظام المعلومات للموارد البشرية : دراسة تطبيقية في كلية الادارة والاقتصاد - جامعة بغداد Design of Human Resources Information System / Case Study In The College of Administration And Economic

اسم المؤلف: ندى اسماعيل جبوري القماج
اسم المشرف: زكريا مطلك خضر الدوري عبد الرحمن حامد الحسيني
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد تصميم نظام المعلومات من الموضوعات الحيويـة والمميزة في حقل نظم المعلومات وادارة الموارد البشريـة،اذ هدفت الدراسة الى تصميم نظام معلومات للموارد البشرية خاص بكليـة الادارة والاقتصاد/ جامعة بغداد لحل المشكلة المتمثلة بعدم وجود نظام معلومات مؤتمت يساعد ف | The information system design is considered as one of the vital and remarkable subject in the field of information system and human resource management. The study goals to design a specific human resource information system for the college of administration and economic / Baghdad University. The study also goals to enrich the rational contents and to discuss these contents, the required data have been collected through the documents and files of human resources of the mentioned college. The suggested (new) system has been designed with the using of (Access 97) program which is considered as one of the programs of data base administrative system, the designed system has, actually paralleled the present model of the study. The work will be done according to this designed system in the mentioned college as a first stage, and it will be possible in the future to apply this system in all the other colleges and universities in our country. The study concluded to the following results : 1 - The difference in the design of the information systems and then the difference of the programs used in the design system.2 - The application of the suggested (new) system shares in working to accomplish the works very accurately and very quickly.Throughout the study some recommendations have been born which can cooperate to elevate the level of human resources in achieving the growing and progressing in the future.

اسقاطات القوى العاملة، التعليم والصحة للتركيب العمري - النوعي لسكان العراق للمدة (1997 - 2017) Projections of The Labor Force, Education And Health For Age Structure - Quality of The Iraqi Population For The Period (1997 - 2017)

اسم المؤلف: ندى احمد امين
اسم المشرف: قتيبة نبيل نايف القزاز
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان هدف معظم الاسقاطات السكانية هو ان تقدم تنبؤا مستقبليا بشكل تقريبي عن عدد السكان، ومثل هذه الاسقاطات تحسب على اساس افتراض الاستمرار المستقبلي المعقول للاتجاهات المؤثرة على المتغيرات الديموغرافية لحجم السكان التي على ضوء نتائجها يمكن مواجهة الاحتياجا | The goal of most population projections is to provide a predictable as it is approximation of the number of the population, and such projections are calculated on the basis of the presumption of continuing future reasonable trends affecting the demographic variables of population size, And that in the light of the results can meet human needs in various fields of economic, social and political issues related to. Years and the fact that the last census in Iraq was in 1997 for each of Iraq's provinces except the province of Kurdistan was necessary to address and correct the census data for the base year (1997), adopted Spectrum program is ready to get on the population projections for the period (1997 - 2017) and from Age projections - for each quality of the workforce - health and education to build a base Demographic data and broad adoption in many purposes such as planning and development. The research is divided into five chapters include the first (Introduction and objective of this research, studies and research The former) and II (the theoretical side, test and pave the data) and III (data Basic assumptions) The fourth chapter dealt with the practical side has included a chapter V presents conclusions that were reached and the most important recommendations that the researcher deems necessary

تحليل وقياس اتجاهات الفقر في العراق للمدة 1980 - 2005

اسم المؤلف: ندوة هلال جودة
اسم المشرف: نبيل جعفر عبد الرضا المرسومي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: سيروان كريم عيسى
اسم المشرف: نجاة سليم يوسف
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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.

مقارنة طرائق المويجة المتقلصة لتقدير انموذج الانحدار اللامعلمي في حالة عدم تجانس التباين

اسم المؤلف: نبيلة عبد الهادي فائز الشريف
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان اساليب الانحدار اللامعلمي توفر طريقة كفوءة في ايجاد شكل في مجاميع البيانات بدون فرض انموذج انحدار معلمي حيث اننا نلجا للانحدار اللامعلمي عندما لا نملك انموذج معلمي محقق منه بصورة جيدة للموضوع قيد الدراسة او عندما نملك انموذج معلمي محقق منه بصورة جيدة

تقييم كفاءة اداء مشاريع تصفية الماء في بغداد باستخدام تحليل تطويق البيانات (DEA) Assessment Efficiency Performance Projects Water Treatment By Using Data Envelopment Analysis

اسم المؤلف: نبيل قاسم مفتن
اسم المشرف: مها كامل جواد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعي المنظمات الدؤوب لتقديم افضل الخدمات يدفعها الى اعتماد اساليب دقيقة وحديثة في عملية تقييم الاداء ومنها اسلوب تحليل تطويق البيانات (DEA) من اجل الوقوف على مستوى كفاءة ادائها. كما ويجب تسليط الضوء على نقاط القوة وتعزيزها وكذلك نقاط الضعف يجب تطويقها ومن | Organizations seeking hard to provide the best services that paid to the adoption of precise and modern methods in the process of assessing the performance and style of which encircle the data analysis (DEA) in order to stand at the level of efficient performance. It also must highlight the strengths and promotion as well as weaknesses should be surround off and then reduced, and the Department of Water Baghdad as one of the public organizations working in the field of filtering and disinfecting the water trying to the project of performance development on an ongoing basis of this study was to determine the level of efficiency of the performance of the Department of Water filter projects Baghdad, and to find solutions to a range of problems, which have been represented in such questions (How is the measurement of the efficiency of the performance of the current water filter projects?).From the foregoing highlights the importance of the study by helping senior management to develop a solid scientific basis of reliable decision - making about the performance of the water filter and identify failures and treatment assessment of projects. This study also helped the water department Baghdad to give a clear picture of the projects that operate efficiently or non - efficiently projects, according to scientific bases sober. The study also aimed to measure the efficiency of the performance of the water filter in Baghdad projects through the adoption of the case study as well as away to search, as was the use of style called (encircle data Data Envelopment Analysis analysis (DEA)) through the application program (XLDEA) and the adoption of returns fixed - size model of through - oriented measure of input Input - Orient Measures to nine projects from the water filter projects in Baghdad and for the period (2011 - 2013 AD), and was adopted the case study as a way to study. The study found that three out of the nine projects have achieved the full efficiency for a period of three years, while the remaining six projects were not efficient,The researcher recommended a range of solutions to address this disparity rates of efficiency, including re - allocation of resources (inputs) between projects as commensurate with the production capacity of the projects, on the other hand to improve outcomes researcher proposes to carry out preventive maintenance projects to avoid stop such projects as a result of faults expected, and the emphasis on Cree river and clouds especially for projects process areas (Intake), in order to reduce the mad with water drawn inside the project and thus reduce the burden on the project in the water filtering process. Finally in order to measure efficiency by using the style surrounded data analysis researcher recommends using a program ( XLDEA ) because it is best program to measure the efficiency of this method and therefore the result that we get him to be better the rest or the program.

تحليل احصائي مقارن لانفاق الاسرة العراقية باستخدام المسح الاجتماعي والاقتصادي للاسرة (2007) ومسح شبكة معرفة العراق (2011) Comparative Statistical Analysis of Family Spending In Iraqi Depending On Social And Economic Survey (2007) And Iraqi Knowledge Network Survey (2011)

اسم المؤلف: نبيل صالح محمد رضا معله
اسم المشرف: سهيل نجم عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الدراسات الخاصة بالانفاق والطلب على السلع والخدمات من اهم الدراسات الاقتصادية وذلك لاهمية الانفاق في عملية التخطيط الاقتصادي من جهة ولكونه يمثل جوانب مهمة من تفصيلات الحياة اليومية للمواطن من جهة ثانية. اختار الباحث هذا البحث بالاستعانة ببيانات المسح | The studies of spending and demand for goods and services is the most important economic studies, to the importance of spending in the process of economic planning on the one hand and because it represents important aspects of the details of daily life of the citizen on the other hand.Researcher selected this research, using data survey of social and economic status of families in Iraq who carried out during the year (2007) and the survey data of network knowledge of Iraq (IKN) for the year (2011), which were carried out by Central Bureau of Statistics. For comparison in the pattern of distribution of spending on various goods and services and using the ready software package Statistical (SPSS) to gain access to the results. Been tested nature of the distribution of variables tunnels and it emerged as natural distributing and studying differences of variables between the two surveys emerged that there are significant differences of the goods (beverages, clothing, health, communications, services) while no significant differences for goods (food, electricity, furniture, transportation , entertainment, education , hotels).this research has divided to four chapters. The first chapter touch on the natural of spending, previous studies and most important budget researches of the family, while the second chapter deal with the theoretical side, and some basic concepts of analysis the global and the cluster, while the third chapter deal with the practical side of the data obtained ,in Chapter four the most important conclusions and recommendations has been developed.

تاثير ستراتيجية تقويم الاداء في الفاعلية التنظيمية : بحث ميداني The Effect of Performance Evaluation Strategy In Organizational Effectiveness Field Research

اسم المؤلف: نبراس ناجي رزوقي
اسم المشرف: عبد الناصر علك حافظ
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى النهوض بعمل مكتب المفتش العام وذلك بتبني منهج واداة يسهل توظيفها وهي ستراتيجية تقويم الاداء وبالتالي تعزيز وتطوير اعمالهم وضمن الموارد المتاحة بالاضافة الى وضع اسس تعمل على استدامة تحقيق الاهداف لمتابعة تطوير الانشطة والارتقاء بها, فعملية ت | The research aims to promote the work the Office of the Inspector General and by adopting a methodology and tool facilitates employing a strategy of evaluating performance and thus enhance and develop their business and within available resources as well as to lay foundations working on the sustainability of the achievement of targets for follow - up development activities and upgrading, process performance evaluation is one of the important processes exerted on All levels of the organization, starting from the top management and the end of the smallest units, in order to have a role in organizational effectiveness needed to be dealt with systematically and accurately, and it ensures these search variables first strategic variable performance evaluation independent and its impact on organizational effectiveness as the dependent variable, and the fact that performance evaluation process is one of the main tasks of the work of the Inspector General's Office According to the Order (57) for the year (2004) and to raise the level of performance in the work of the Ministry of communications and formations circles, turn the researcher to select a sample search of the Office of the Inspector General at the Ministry's staff, amounting to questionnaires approved (73) questionnaire at various organizational levels out (85) questionnaire, the resolution adopted by President tool for data collection, as well as personal interviews, has been used statistical methods and tools in the data processing and extraction results and analyzed using SPSS statistical package. To reach the objectives of the research were selected independent variable standards, according to the model of excellence by the EU and adopted in the King Abdullah II Award for Excellence, while identified dimensions of the dependent variable, according to the views of a number of researchers and writers, have reached research through the findings to the existence of significant positive significant correlation between Find variables, also show a correlation effect statistically significant of the five criteria for strategy performance evaluation with organizational effectiveness, and in the light of the findings and conclusions were formulated a number of recommendations, the most important was the need for the Office of the Inspector General staff about the importance of the work according to certified standards within the strategy to evaluate the performance, because of its the impact of the interaction with them on the ground to get to the target effectiveness, and senses the senior management of the positive and important role to evaluate performance and that follow - up activities associated with it and reports resulting from it because they provide realistic ground stimulating performance actor at various organizational levels

علاقة واثر نتائج قياس وتحليل تكاليف الجودة في الاداء المالي : دراسة تطبيقية في شركة بغداد للمشروبات الغازية

اسم المؤلف: ناظم حسن عبد السيد
اسم المشرف: فاطمة جاسم محمد السعد مسلم علاوي شبلي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تشخيص راس المال الفكري وتطويره : دراسة تطبيقية في الشركة العامة لتسوق الادوية والمستلزمات الطبية - وزارة الصحة العراقية

اسم المؤلف: ناصر جبر شيال
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعتبر راس المال الفكري من المفاهيم الحديثة التي تتبناها المنظمات في نجاحها واصبحت المحرك الاساس والعمود الفقري لبقائها.وتبنى البحث الحاضر هذا الموضوع منهجا تكامليا، وصفا وتحليلا،ومقارنة بالتنبؤ لمتغيرات البحث في تشخيص راس المال الفكري وتطويره.وتهدف الدر

مقارنة مقدر المنوال الحصين مع بعض المقدرات الاخرى ولمعلمة الموقع Comparing The Robust Estimator of The Mode With Some Other Estimators For Location Parameter

اسم المؤلف: نازك جعفر صادق
اسم المشرف: عماد حازم عبودي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The robust estimators are these estimators which resist all cases of data contamination by outlier values which are suitable to a wide sector of distribution. The present values deals with searching for the best estimator for location because this topic is important for the high frequency cases of contamination. Hence it is important to use robust ways in choosing the best robust estimator which being affected by outlier values. The aim of this study is to choose the estimator which is most immune to asymmetric distributions and to any rate of contamination. It also aims at studying the function of such an estimator through simulation experiments which take many cases into consideration.The study falls into four chapters. The first chapter is an introductory one which includes the introduction, the aim and a historical servey for certain general concepts which have close relation to the topic understudy. The second chapter deals with the median and robust estimation which include median estimator and other location estimators and the criterion used in the present study. As for the third chapter, it includes the experimental side of the study. Finally, the fourth chapter, it deals with the conclusions and recommendations which the study comes up with.Some of the important which researcher has come up with are that has been able to find a most robust estimator after comparing it with a group of estimators. This estimator is the Robust Parameter Estimator (RPM). It can be considered much better than many available robust estimators.

فاعلية مكاتب المفتشين العموميين على وفق تطبيق الادارة الالكترونية للموارد البشرية : بحث استطلاعي Effectiveness of Public Inspectors Offices On The Application of Electronic Management of Human Resources

اسم المؤلف: نادية ناجي حسن
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الرقابة والتفتيش
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يستهدف هذا البحث دراسة مدى فاعلية مكاتب المفتشين العامين بابعادها المتمثلة بـ(المرونة،الحصول على الموارد، وضوح الاهداف، انسيابية المعلومات، موارد بشرية متماسكة، موارد بشرية مؤهلة) عند تطبيق الادارة الالكترونية للموارد البشرية المتمثلة بواقع الادارة ال | This research aims to study the effectiveness of the offices of inspectors general with dimensions of (flexibility , access to resources , clear objectives, the flow of information , coherent human resources , qualified human resources) When applying the electronic management of the human resources of the electronic management of the human resources aspects of(Infrastructure, supporting the senior management of the shift towards e - governance, clearly the importance of e - management) And the tendency to use electronic human resources management dimensions of(Ease of use, quality, convenience, practicality) , and has developed (4) hypotheses. Use search the questionnaire as the main instrument of data collection , in addition to interviews with some of the staff of the offices of the Inspectors General sample search terms (4) and (10%) of offices of Inspectors General in the Iraqi ministries and included (Office of the Inspector General of the Department of communications, Office of the Inspector General of the oil Ministry, Office of Inspector General of higher education and scientific research, Office of the Inspector General of the Ministry of industry and minerals) , The sample included (107) individuals holding the position (Manager, Director) and the data was processed using the statistical package (spss). The search reached a number of conclusions, including Inspector General supports transformation to shift to the electronic human resources management , Through offices in email as a channel of communication open in two directions in the completion of part of the everyday work of the Office , attracting qualified leads to the success of the transition to the electronic management of human resources as well as to provide the required financial support , and the involvement of staff in training courses on administrative regulations with the moral and financial incentive to , the most important recommendations focused on work to develop common systems for the offices of Inspectors General for electronic archiving and download the data and follow - up investigative committees, working on all offices.

اعادة هيكلة انشطة المركز الوطني للتطوير الاداري وتقنية المعلومات : رؤية استراتيجية Restructuring Activities of National Center For Management Development And Information Technology Strategic Vision

اسم المؤلف: نادية محمد عبد الله الجبوري
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد موضوع اعادة الهيكلة التنظيمية اسلوب حضاري حديث اختارته الباحثة بالبحث والتحليل باعتباره مدخل يساعد المنظمات على التاقلم مع الواقع الجديد المفروض عليهراؤيا استراتيجية خصوصا في بيئة متقلبة باستمرار مثل البيئة العراقية بكافة عناصرها، كل ذلك مما دفع الب | The reconstruction organizational subject is considered updated civilized method chosen by the researcher with research and analysis and new reality imposed on them, a strategic vision especially in constantly unstable environment such as the Iraqi environment with all elements this has drive the researcher to choose the variable sand connected them with each others such as the choosing the topic titled (( Re - structure of the national centre activities for administration development and IT" strategic vision")) The strategic vision is considered is one of the essential topic in the field of strategic administration, where the international originations care has been increased greatly with accesses of restructure and methods , for it is natural accelerated environment developments and variables whether they are political, economical or social ones, thus it it is necessary for various organizations to be armored to face the urgent circumstances and to acclimatize with them in complete flexibility via and compatibility with the rapid change with reactions methods depended on Predictions and readiness to counter the urgent threats or handling methods perform with correctness and modulation actions to get rid of an crisis the organization has faced. The researcher here attempts to realize a collection of objectives via dealing with this title, first of all the theoretical richness of the topic to establish abase to understand it, besides analyzing the organization reality currently studied to specify their ability to perform the necessary modifications for acclimatizing according to strategic vision including considering the extent of realizing the organizational re - construction processes of enhancing of the labors value in the studied organization, thus the study has depended on both basic hypotheses means the prediction of liaison correlation between dimensions of re - constriction of the organization and the strategic vision, and the second predicted appearance effect of strategic vision in reconstruction of the organization and to specify the level of variables of the research and test it hypotheses , it has used a number of non - parametric statistical methods in analyzing and manipulation data and information depending on the ready statistical programs ( SPSS ver - 19) represented by mean and slandered deviation and variation coefficient and liaison correlation of ( spearman ) to measure the nature among the study variables and to measure the relation effect depended on questionnaire as standard instrument by (52) responsible at the level of mangers ( administrations, depts., section and holders of higher degrees and other employees) in the national centre of administration development and IT, the importance of the study lies in presenting intellectual reality of the variables nature of the research based on practical effort via applying theoretical concepts in the work field. The research has reached a number of results most important of them : - 1 - Appearance of moral lesion among dimensions of organizational reconstruction and strategic vision.2 - The strategic vision effects on organizational re - construction.3 - The study has come up with a number of recommendations , most important of them : - " paying attention to the leadership abilities and competencies to enhance the labors feelings of strategic vision and to enlighten them of its importance in away that makes them able to cope with development within the strategic vision trends in the centre

الاسقاطات السكانية لمحافظـــة البصـــرة للفتـــرة (1997 - 2022) باستخدام نتائج التعداد العام لسنة 1997 في العراق The Populational Projections of Basrah Governorate For The Period 1997 - 2022

اسم المؤلف: نادية علي عايد الحميداوي
اسم المشرف: بشرى علي يعقوب الجعفري زهرة حسن عباس التميمي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الاسقاطات السكانية من الطرائق الاساسية التي تستند عليها اغلب الدراسات والبحوث في مجالات متعدده، اذ ان معرفة اعداد السكان والتغيرات الحاصلة له بصورة مستمرة تعد الركيزة الاساسية التي تعتمد عليها خطط التنمية ولان التعدادات السكانية تجري كل خمس او عشر سن | Populational projections are considered to be the basic methods , which most studies and researches depend upon. By these methods it could be knowing the demographical , social , and economic features of the society , which these are considered to be the bases of most development plans. As the population census is carried out in every five or ten years , so the importance of following the populational projections has been apperied as a good way to be used.The aim of this study is to show the populational projections of Basrah governorate for the peried 1997 - 2022. According to the census of the year 1997 and by using the component method, which requires projections and estimations for the fertility , mortality and migration separatily therefore , we study the level and the direction of fertility for the period before year 1997 , taking into consideration the impacts of the current and future circumstances in the governorate. Besides , we analyse the death data to get the suitable level for these projections. After satisfying all the requirement of population projections , and using components method , the results are got and population of Basrah governorate from the year 1997 to 2022 is evaluated

متطلبات تطبيق تقنيات المعلومات والاتصالات ودورها في تعزيز نظامي المعلومات المحاسبي والرقابة الداخلية : دراسة ميدانية على عينة من الوحدات المالية في جامعة بغداد The Requirements of The Application of Information And Communication Technologies And Their Role In Promoting Auditing Information And Internal Control Systems A Field Study of A Sample of Finance Units In The University of Baghdad

اسم المؤلف: نادية عبد الجبار محمد الشريدة
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يمر العالم اليوم بتحولات وتغيرات كبيره وجذرية هامة في مجالات الحياة كافة اذ لم يشهد العالم منذ فجر التاريخ لحظة استقرار دائمة وهو في تطور مستمر، ان اهم مايميز هذه المرحلة هو ان التغيير والتحول يحدث على نطاق عالمي واسع وبسرعة كبيرة، اذ ما يمر العالم بتطور | The world today is undergoing big, radical and important changes in all fields of life as the world did not witness since the dawn of history a moment of permanent stability and is in continual progress. What distinguishes this stage is that the change and transformation occur on a wide global scale and in a high speed. The technical and cognitive development that the world undergoes and its use in contemporary life has a clear and concrete influence on the accounting information and internal control systems. This is what encourages and drives those involved in those two systems to cope with this rapid and tremendous development and to work hardly and continuously in order to climb with a steady pace the ladder of progress and civilization through adaptation and harmony with this new developed environment which will transform our world into an electronic one. Here lies the importance of this research about the use of information technology and its great influence in the development of accounting information and internal control systems especially in the light of the huge progress in the field of software used in the preparation of accounts as well as the emergence of modern auditing programs and the possibility of their use by the governmental institutions working in Iraq. The problem of the research lies in the adoption of most of the Iraqi’s governmental institutions of the manual processing of the data and in their failure to implement the capacities of communication and information technology and not achieving their maximum benefit, a fact which leads to a delay in the performance and achievement of work effectively and efficiently in addition to the increase in costs. Thus, this research has set itself to handle this problem. It consists of six chapters the first of which addresses the research methodology and the previous studies and the second chapter deals with the conceptual entrance to the information and communication technology. The third chapter deals with the conceptual entrance of the automated accounting information system whereas the fourth chapter includes the internal control system in the light of the automated and manual styles to process data. The fifth chapter deals with the analysis of the fieldwork results whereas the sixth chapter deals with the conclusions and recommendations. The research through its chapters aims at highlighting the conceptual framework of communication and information technology indicating the impact of the use of communication and information technology on auditing information and internal control systems in terms of efficiency and effectiveness and indicating the impact of this influence on the aims, procedures, designing and infrastructure of each of these two systems and addressing the benefits and advantages resulting from the use of communication and information technology in general and in the field of accounting information system in particular. The problems and dangers resulting from the use of communication and information security has been clarified, the ways in which they can be specified and overcame and the ways of evaluating internal control system and models for its designing have also been specified. The research has dealt with the theoretical framework of the automated auditing information system, steps of its designing and the factors affecting its designing through surveying the types of communication and information technology which can be used in the fields of auditing information and internal control systems and showing the benefits and characteristics of this use through the use of the descriptive method in the theoretical part and the statistical analysis through the use of (SPSS) system and other statistical methods in the practical part. For this purpose, a questionnaire has been made by a group of professors in the field and distributed to a number of account units in the University of Baghdad.The research has found out that the most prominent features of the use of information and communication technology are : quick and accurate operation of data with the possibility of storing large amounts of data and information and the possibility of transfer and delivery to the beneficiary parties as required and in the appropriate time and in this it supports the decision making process in an appropriate time and through its use the mechanism of action will change in that most operations will be conducted electronically and this will reduce cases of manipulation, fraud and theft and consequently reducing the costs of the unit as a result of the advantages available in the information and communication technology, it can be used in several fields and its use affects the micro - and macroeconomics together and will contribute to increasing productivity and the possibility of doing business with greater efficiency and reducing operation costs as a result of the proper use of the available resources and thus contribute to adding competitive advantage for economic units and participates significantly in the development and expansion of services, business, and increase transparency and reduce the incidence of financial and administrative corruption. The use of information and communication technology will have a positive impact on the ingredients and the methodology of accounting information system as it would shorten the stages of the accounting cycle in that data processing will be a recording of the transactions process that takes place inside the unit. However, the data treatment process through technology will equal the stage of summary and the treatment process includes process classification, sorting operations, modernization and conversation. The process of producing results (reports and financial lists) is equivalent to the presentation of the results, but the difference will be in the speed and accuracy of preparation and the possibility of displaying them through screens or sorting them and then returning them back at any time. The use of ICT in accounting information systems will never eliminate the role of the accountant in that his role will remain active at all stages and he will have a prominent and active role in the process of analysis and carrying out all sorts of studies which precede the designing process because the accountant knows more than other individuals about the details of work inside the unit and he knows more about the needs of parties who benefit from the outputs of accounting information system. In addition, the use of communication and information technology will positively affect the quality of control work through the control styles and procedures used and it will also consolidate the efficiency and effectiveness of internal control system. More and more reliable and accurate information will be provided which supports decision making process and achieving the system objectives with less time and effort with reducing the amount of costs that can be borne by the unit. The research recommended the need to use information and communication technologies of all its kinds in the area of accounting information systems, because its use will increase the efficiency and effectiveness of these systems and consequently will add a competitive value and advantage for the economic unit and the necessity for economic units to develop their accounting information systems through the use of the latest accounting software and training of accountants on using them. The research also recommended the necessity of raising the scientific and practical rehabilitation of accountants in that the future accountant should have technical knowledge of the recent communication and information techniques and that the economic unit should pay a great attention in case of using communication and information technology in the designing, improvement and development of internal control system and making sure that it has features and characteristics which make it an effective one. In addition, a great attention should be given to the choice of accountants and employees in the field of auditing and control depending on their scientific qualifications, experience and practical skills and developing these through their enrollment in continuous specialized training courses in the field of new technology and ways of using it a fact which will positively affect the auditing and control work performance. It is also important to adhere to the standards of accounting, auditing and financial control issued by the international and local professional organizations and updating them according to the latest innovations and in accordance with the surrounding environment.

العلاقة بين استراتيجية الاعمال ونشر تقانة المعلومات واثرها في الاداء المنظمي : دراسة تشخيصية تحليلية لاراء عينة من اعضاء مجالس الادارة في المصارف الاهلية ببغداد The Relation Between The Business Strategy And Deployment The Information Technology And Its Affection In Organization Performance Analytic Characteristic Study For Opinions of Managers Samples In Private Banks In Baghdad

اسم المؤلف: نادية داخل عناد اللامي
اسم المشرف: انتصار عباس حمادي الدليمي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تفاعلت ثلاثة متغيرات لتشكيل الاطار النظري لهذه الدراسة استراتيجية الاعمال ونشر تقانة المعلومات والاداء المنظمي اذ قدمت الدراسة عرضا لدور تقانة المعلومات Information Technology)) في دعم استراتيجية الاعمال ) ( Business Strategy.انطلقت مشكلة الدراسة بمجمو | Three variables are interacted in this study : the Business Strategy, Information technology and Organization Performance. The study introduces a view for Information Technology (IT) in business strategy. The problem of the study is to explore the nature of relationbetween business stratify and IT deployment and its affection organization performance. Also the study aims to several objectives which can be summarized by.'achieve the range of banks aware for stratifies types of dominant businesses in stringy thinking which suite the trends of the banks and the range of their aware of relation nature between the forms of IT deployment and the type of strategy working in organizations concerned.Its importance.It is expected to introduce some important to the concerned organizations as well as it represents specific addition to the Arabic library because of the scarce studies that connect among the organization strategy, IT deployment and organization performance.The study sample represented by 52 members from board ofdirectories of sample of private banks in Baghdad. The studyfollowed the current method of research and the dimensionalanalyses in reach to its objectives. The answer on study problemby temporary through three main hypothesizes by which threesub hypothesis diverted. Many groups of measures which were used in previous studies with some adjustments. They were subjected to the tests of truth and affirmation. The study is divided into four chapters.The first chapter is about the curriculum of the study and review of previous studies. The second study is about the theoretical frame Third chapter is about analyses and statistical process. The fourth copter includes the recommendations and suggestions

محاسبة استهلاك الموارد في ظل تدفق القيمة وانعكاسها على الاستغلال الامثل للطاقة Resource Consumption Accounting In Lighting of Flow Value And Reflection On The Optimal Exploitation of Energy

اسم المؤلف: ميعاد حميد علي الربيعي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد الموارد العنصر الرئيس في القطاع الصناعي مما يتطلب استخدام الطرائق التي تحافظ على هذه الموارد واستغلالها الاستغلال الامثل وتوفير معلومات تساعد المدراء على اتخاذ القرارات في الاجلين الطويل والقصير وهذه المعلومات تتطلب القياس الدقيق للتكاليف وتخصيص التكا | The resources the main element in the industrial sector, which requires the use of methods that maintain these resources and optimal utilization and providing information to assist managers in making decisions in the long and short - term and this information requires accurate measurement of the costs and the allocation of untapped costs only on production units to reduce the cost per unit and upload actual costs. From the foregoing Given the importance of energy to measure and identify untapped energy tasked to track the flow of value in the production process cost it has been the goal of research is to identify the shortcomings of the traditional cost systems in the field of idle capacity measurement with an indication of the role of the entrance Accounting consumption of resources in light of the flow of value to measure the untapped energy during the operational process and represented the research sample in one of the industrial units that were equipped with the Iraqi market a product dyes with high quality that surpass the quality of competing products the researcher applying entrance Accounting consumption of resources on the company's data, as well as a range of personal interviews to some of the workers, managers and all disciplines have reached researcher to a number of conclusions the most important one) that the integration between each of the entrance to the accounting resource consumption and system project resources leads to provide appropriate information to make decisions and set up an integrated database covering all aspects of the unit 2) There is a difference between the share of each of the sections productivity sectional service costs between both the user the traditional system by the company and the entrance of accounting resource consumption due to the different methods of distribution between the two where the first depends on the distribution on the amount of output, measured in liters while the second, it depends on the causes of different cost have been identified are to achieve homogeneity in the distribution of costs and in accordance with the amount of consumption of resources 3 ) that the combined costs in accordance with the flow of easy to understand the value by accountants and non - accountants because it is straightforward and serve the internal decision - making can not be used for external purposes because they do not conform with accepted accounting standards generally accepted as out search a set of recommendations perhaps the most notable one) on the economic unit count on more than one basis in the distribution of sectional service costs on sections productivity as the unit's reliance on the quantity produced in the distribution of all costs makes the distribution process is fair, such as distribution of water resources where the share Abanntleight 27% of the water resources costs because it is the only product that requires large amounts of water during production 2) the need to use the entrance accounting resource consumption in all production units because of its features help to reduce the unit costs of producing and identify idle capacity costs and optimal utilization

مقارنة بعض الطرق الحصينة للمربعات الصغرى الجزئية Compare Some of Robust Methods For Partial Least Squares

اسم المؤلف: ميسون علي رحمن المندلاوي
اسم المشرف: هلال عبود البياتي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: الحمد لله والصلاة والسلام على رسول الله سيدنا محمد (صلى الله عليه وسلم )وعلى اله وصحبه وسلم اما بعد...يتناول البحث استخدام انحدار المربعات الصغرى الجزئية PLS)) Partial Least Squares وهي تقنية انحدار خطي طورت للتعامل مع انحدارات ذات ابعاد عالية لمتغير وا | Partial least squares regression ( PLRS) is a linear regression technique developed to deal with high - dimensional regression and one or several response variables. In this paper we introduce robustified version of the SIMPLS algorithm being the leading PLRS algorithm because of its speed and efficiency. Because SIMPLS is based on the empirical cross - covariance matrix between the response variables and the regressors and on linear least squares regression, the results are affected by abnormal observations in the data set. Two robust methods covariance matrix for high - dimensional data and robust linear regression. We introduce robust RMSECV and RMSEP values for model calibration and model validation diagnostic plots are constructed to visualize and classify the outliers. Several simulation results and the analysis of real data sets show the effectiveness and the robustness of the approaches. Because RSIMPLS is roughly twice as fast as RSIMCD, it stands out as the overall best method.

دور القيادة التحويلية في تحقيق العدالة التنظيمية : بحث ميداني في بعض الجامعات العراقية The Role of Transformational Leadership On Achieving Organizational Justice Applied Research On Some Iraqi Universities

اسم المؤلف: ميسون علي حسين العبيدي
اسم المشرف: حاتم فارس الطعان
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدف البحث الى التعرف على تطبيق انموذج القيادة التحويلية وتاثير هذا الانموذج على مستوى الشعور بالعدالة التنظيمية في قيادات جامعات الفرات الاوسط، وتحديد طبيعة العلاقة الارتباطية بين المتغيرين، وتوضيح علاقة التاثير بينهما ولتحقيق اهداف البحث جرى اختيار عينة | The aim of research is identify of the application transformational leadership model and the level of feeling organizational justice in the universities in the Middle Euphrates , and determine the nature of the correlation between the two variables, and explain the effect relationship between them to achieve the objectives of this research by choosing sample consist of (115) members of universities society, wich including chief of departments scientific and managerial, by using some Statistical methods like (Arithmetic median, Standard deviation, Simple correlation coefficient , Simple regression coefficient, Test of (T),Test of coefficient of determination (R2),Test of coefficient of determination one way Anova. The research reached to many of conclusion and suggestions ,from their ,existence of a strong correlation between the two variables ,specially between individual considerations variable and intellectual stimulation with all organizational justice types ,so as existence of a strong the impact relationship between them, finally the research reached to consider The transformational leadership model from importance variables to achievement the organizational justice in the sample research , and the most important recommendations was to encourage the adoption of a regulatory environment that develops the level of organizational justice feeling by reviewing all the wrong policies and practices based on the traditional view in the administration and in accordance with the principle that justice among all.

انعكاس قيد التحفظ في نظرية التعاقدات باتجاه تعزيز جودة الابلاغ المالي المحاسبي باطار محاسبة الاستحقاق Reflection of Conservatism In The Contracting Theory Towards Enhancing The Quality of Financial Accounting Reporting In Accrual Accounting Rame

اسم المؤلف: ميسون داود حسين
اسم المشرف: سلمان حسين عبد الله الطيار
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تنشا الوحدة الاقتصادية من سلسة عقود تبرم بينها وبين عدد من الاطراف ذات العلاقة وتتاثر عملية ابرام هذه العقود تاثيرا كبيرا بالارقام المحاسبية الظاهرة في التقارير والقوائم المالية وطالما ان هذه الارقام تتغير بتغير السياسة المحاسبية المتبعة (ومن هذه السياسات | The economic entity establishing on a series of contracts between it and numbers of persons who have relationships and this contracting operations affected by accounting numbers that appeared in financial statements and reports. As long the accounting information changing According to accounting policies , one of these policies that affected is( Accounting conservatism) will reflect on contracting operation. Thus the financial reporting will affected and we spouse the accounting policies working for achieve or enhance financial reporting quality in order to meeting financial reporting users’ needs.For this the goal of this research was to show the role of conservatism In contracting operation and its trace in enhance financial reporting and the research has reached to a set of important conclusions : 1 - Some of accounting policies including conservatism may be achieve or enhance financial reporting for some users.2 - Some accounting policies including conservatism effect on some contracts with economic entity between it and persons in or out economic entity especially that which has connection with net income like incentive contracts or management consumptions. The researcher has reached to a numbers of recommendations 1 - Implement the accounting policies in right way to meet all users’ needs for enhancing financial reporting quality.2 - Monitoring working of economic entities to reduce managers behavior by practicing conservatism like earning management by setting laws and instructions that constraining accounting conservatism.

بناء انموذج للمعاينة البيزية المفردة بافتراض مربع كاي كتوزيع مسبق Constructing A Model For Bayesian Single Sampling Plan Assumed Chi - Squaar As A Prior Distribution

اسم المؤلف: ميسون حميد فرج محمد
اسم المشرف: محمد صادق عبد الرزاق الدوري
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن هذا البحث بناء انموذج لخطط المعاينة البيزية باستخدام نظرية القرار، هدف الانموذج التوصل الى معالم خطة بيز المفردة (n,c) حيث n تمثل حجم العينة، c تمثل عدد القبول الضروريان لفحص المنتوج واتخاذ قرار لرفض او قبول الدفعة. قمنا باشتقاق ومناقشة خصائص نظام خ | This research deals with the process of Constructing a model for Bayesian Single Sampling Plan by using decision making theory. The aim of this Model is to obtain the parameters (n,c) which represent Sample size (n) and acceptance number c, which are necessary to inspect the lot and to make a decision whether to accept or reject the product. We drive and discussed the properties of the system of single sampling attributes plan obtained from minimizing the average Expected cost under the assumption that cost decision is a linear function in lot size and sample size. The distribution of the sampling is a mixed Poisson distribution i.e, each lot produced is in Poisson Control but the process average varies from lot of anther according to frequency distribution which is assumed to be derived in the neighbor points of the break - even quality level. We explain all the notation and steps of obtained the total Expected cost of quality Control, which contain the item of cost (Cl,C2...C6) upon the decision of acceptance or rejection, and then how to solved mathematically using forward Variances function to reach the Optimal Parameters (n*,c*). Then the Optimal size of the Sample size is identified is linear function from square root of the lot size. Some auxiliary tables are given, Which represent the results we obtained which indicate that the prior distribution of quality is Chi - Square with m degree of freedom, we apply NP - Chart to make decision about process, we apply also the test of goodness of fit for testing the hypothesis.

عملية اعداد الموازنة للادارة المحلية في مجلس محافظة الديوانية : دراسة تقويمية وفقا لمنظور تخطيطي Drafting General Budget By The Local Government In Dewanya Governorate Provincial Council, An Evaluation Study Through A Planning Viewing

اسم المؤلف: ميثم عبد الاله عبد الامير الشهد
اسم المشرف: هديل كاظم سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة محلية
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تبرز اهمية تقدير دالة الطلب على النقود في العراق من خلال فهم العلاقة بينه وبين المتغيرات المؤثرة فيه من خلال البحث في استقرارية هذه الدالة ومدى تاثيرها في سعر صرف الدينار العراقي وذلك من اجل معرفة مقدار مساهمتها في رسم السياسات النقدية في الاقتصاد العراقي | It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991 - 2013 and the impact of these determinants in the demand for money in Iraq.And that the problem that we face is how to estimate the total demand for money in the size of Iraq and how to achieve monetary stability, especially that the Iraqi economy has seen many disorders such as high inflation and the increase in the money supply... etc, which contributed to the instability of the demand for cash during the period (1991 - 2013).The objective of this research to study the function of the behavior of the demand for money in Iraq through the analysis of the most important determinants for the period (1991 - 2013) and measure the effect of stabilizing function of the demand for money in the Iraqi dinar exchange rate. And most important, our findings are a relationship between the demand for money and the factors specific to him, as the changes that occur in the demand for money determinants affecting the demand for cash, that the Iraqi economy has seen high rates of inflation reached the runaway inflation that led to a decline the value of the Iraqi dinar and thus lower the Iraqi dinar exchange rate against the dollar and this has led to instability and the stability of the rotational speed of the money during the period (1991 - 2003) and thus to not stability of demand for money function.It also found the results of statistical test joint integration through error correction to the existence of complementary relative relationship between the demand for money and the exchange rate in the short - term term and there is no relationship equilibrium in the long - term term between the demand for money and the exchange rate of the Iraqi dinar and said causality test results model (Granger) that there is a causal relationship in one direction of the demand for money to exchange rate and there is no causal relationship of the exchange rate to the demand for money.

تاثير ملاءمة قيمة المعلومات المحاسبية في اسعار اسهم الشركات المدرجة في سوق العراق للاوراق المالية The Effect of Value Relevance of Accounting Information In Stock Prices For Corporations Listed In Iraqi Stock Exchange

اسم المؤلف: ميثم بدر بعيوي السفان
اسم المشرف: لبنى زيد ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لقد هدف البحث الى تحديد مفهوم ملاءمة قيمة المعلومات المحاسبية وعرض ومناقشة ابرز النماذج الاحصائية المستخدمة في قياس ملاءمة قيمة المعلومات المحاسبية مع تحديد المتغيرات الاساسية في كل انموذج وتحديد اهم العوامل المؤثرة على ملاءمة قيمة المعلومات المحاسبية، | The research aim to identification the concept of value relevance of accounting information and review and discuse the most prominent statistical models that is used in measuring value relevance of accounting information beside identifing the basic variables of each model and determining the most important factors affecting the value relevance of accounting information , and lastly measuring the effect of value relevance of accounting information in stock prices for a sample of economical entities listed in Iraqi Stock Excange. The research applied for a sample from banks listed in One of the main recommendations of the investigator Iraqi Stock Excange consists of 17 Banks for the years 2012 & 2013. Using the price model the research concluded that there is a remarkable fall of the value relevance of accounting information in Iraqi Stock Excange thus because of the decrease in the explanatory power of determination Coefficient R2 for each of the following individually : 1 - The operating earnings per share , 2 - The equity book value per share , 3 - The cash flow pre share , and also in the operating earnings per share and equity book value per share together , and in the cash flow pre share and equity book value per share together in the years 2012 & 2013.The mentioned fall in the value relevance of accounting information is considerd as an indicator of the weakness in the financial reporting level in Iraq , the researcher recommends the following : 1 - shaping the Iraq market for securities of a body or an independent Commission responsible for studying the reality of financial reporting in Iraq to identify weaknesses and raise recommendations to the bodies and institutions responsible for setting standards for study and develop effective solutions, comprising this Committee or Commission membership members of academics and professionalsin the field Accounting professionals as well as professionals in other areas, business investment and Government... And other.2 - Should review the financial reporting system currently in place in Iraq and developed in accordance with the requirements of the new economic order.

مقارنة بين طرائق تقدير المعولية في حالة الاجهاد والمتانة لانموذجي باريتو وويبل A Comparison of Approach Estimation Reliability Incase of Stress - Strength For Pareto And Weibull Models

اسم المؤلف: مي تحسين عبد الحليم العاني
اسم المشرف: صباح هادي عبود الجاسم
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: في هذه الرسالة تم تقدير المعولية في حالة الاجهاد والمتانة لبعض النماذج الاحصائية على فرض ان متغيري الاجهاد والمتانة العشوائيين مستقلان ولهما التوزيع نفسه. ولقد كانت نماذج الاجهاد والمتانة التي تم اخذها بنظر الاعتبار في هذا البحث هي الاتية : اولا : انموذج | In this dissertation, the reliability of the stress and strength has been estimated for some statistical distributions on the assumption that the variable of stress and strength are random and independent and have the same distribution, where is the stress and strength model have been taken under consideration in this research are as follow : 1 - Pareto stress - strength model.2 - Weibull stress - strength model.The methods of estimating the distribution parameters for each model were the maximum likelihood (ML) moment (MOM), least square (LS) and sharing age (Sh) depending on the availability of primary information about the parameters in order to be estimated.In this research a comparison was conducted among the methods mentioned above to estimate the reliability in case of stress and strength the models in order to reach to the best method to estimate the reliability by assigning Monte Carlo simulation approach depending on the two statistical measurement such as the mean square errors (MSE) and mean absolute percentage errors (MAPE) for comparison between the priority of estimators and various sample size (small, medium, large).The researcher which reached to best method is Maximum Likehood Method (ML) to estimate the reliability in case of Pareto stress strength model, and Shrinkag Method (Sh) to estimate the reliability in case of Weibull stress strength Model, that are presented in this dissertation

التعلم التنظيمي والذاكرة التنظيمية واثرهما في استراتيجيات ادارة الموارد البشرية : دراسة تشخيصية تحليلية في عينة من المنظمات الصحية Organizational Learning & Organizational Memory & Their Effects On Human Resource Management Strategies Diagnostic & Analytic Study In A Sample From Health Organizations

اسم المؤلف: مؤيد يوسف نعمة الساعدي
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تفاعلت ثلاثة متغيرات لتشكيل الاطار الفكري والفلسفي لهذه الدراسة، وهي ( التعلم التنظيمي والذاكرة التنظيمية واستراتيجيات ادارة الموارد البشرية )، وقد انطلقت الدراسة من مشكلة معبر عنها بعدد من التساؤلات الفكرية والتطبيقية، استهدف من الاجابة عنها استجلاء | Three variables interacted to form the ideological and philosophic frame of this study which are ( Organizational Learning , Organizational Memory & Human Resource Management Strategies ) , this study started from a problem expressed by of applied and ideological wonderments to answer these questions in order to illustrate the philosophy theory and ideological functions of these variables because they are new subjects at Arabic environment in general and Iraqi environment in special and determine its level of importance , its effect and the ability of using it at application environment which formed from a sample from health organizations which depend on a knowledge ( intensive , average intensive and low intensive ) , the researcher expects it is near to the learning organization situation , the sample of study was determined by ( 51 ) persons from knowledge makers. The study used non parametric statistical tools in analyzing , information treatment and data treatment by depending on statistical programs as ( spss 13& Minitab ) , the study methologized at a research methodology depend on analysis so the study is analytic and determine ism and its importance will appear in ideological and philosophic origin for study variables depend on application effort for actuality of organizational learning and it's role in building organizational memory and capability range this memory at controlling the studied organizations at the use from its knowledge and storage expertise in treatment its problems in frame of actuality of its human resources and capability of reforming effective strategies to manage these resources in frame of organizational learning philosophy in order to get learned resources capable at given these organizations enough elasticity for adjustment with the environment variables and achieving permanent competitive feature. The study including seven chapters , the first one was devoted to state the important previous studies , the second , third and fourth chapters were devoted to strengthen study variables ideologically and philosophic , where as the fifth and sixth chapters were devoted for analyzing and statistical treatment, the last chapter involved conclusions , recommendations and suggestions. The study conducted to idological theory and applied conclusions which determine actual of organizational learning philosoohic found at application environment , determined natural of organizational memory philosophic , building and usage , Knowing the actual of human resource worker in researched organizations and introduced recommendations most of them from the resercher's observation's and therest from theory and applied recommendations

انموذج مطور لبطاقة العلامات المتوازنة على وفق متطلبات تقويم الاداء الاستراتيجي للنشاط المصرفي : دراسة ميدانية في عينة من المصارف الاهلية في العراق A Developed Model of The Balanced Scorecard According To Requirements of Strategy Performance Measure of Bank Activity A Survey Study On A Sample of Private Bank In Iraq

اسم المؤلف: مؤيد محمد علي فضل الفضل
اسم المشرف: هاشم علي هاشم الموسوي
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This research aims to present a model of balanced scorecard which is developed according to the requirement of strategy performance measure of private banks in Iraq where it wouldn't overcome the defects of financial analysis approaches adopted now a days which, represents not only its inability to create a balance between first the strategic and operational objectives, and second its insufficiency in collecting the financial and non financial measures, but also to overcome the defects of other approaches such as Add - Value Market model, Add - Value for productivity and Stakeholder measures.Serving this target, the research puts his hypothesis as follows : ((The use of Balanced Scorecard which is developed according to the requirements of bank activity performance will help to measure the comprehensive of bank activity performance will help to measure the comprehensive and detailed strategy performance of the bank in such away that enables to do a place and time comparisons for the bank and on the other hand to put a mechanism that limits the strategy performance average of the bank in general in away which enable to limit the banks degrees, it means specifying the best bank in performance then the less and the least)).To achieve the aim of this research and to test the validity of its hypothesis, the research developed the original model of the balanced scorecard by including some measures and excluding others according to its statistical test results. Then the developed model way applicated on the research sample which includes five selected banks from the private bank sector in Iraq on the basis of their historic background of practicing the activity in banking market of Iraq. The results a asserts the hypothesis and a chives its main objects

تطوير انشطة تاهيل الممرضين في ضوء تقييم البرامج التدريبية المنفذة في مستشفى دار التمريض الخاص Development Activities of Nurses Rehabilitation In Light of The Evaluation of Training Programs Implemented In The Nursing Home Hospital

اسم المؤلف: مؤيد عبد الرحيم ديوان
اسم المشرف: صلاح الدین عواد كریم الكبیسي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The training has a great & importance role in increasing the performance levels of the employees. It is considered as an essential base in the view of developing plan for rehabilitation of human resource in any organization.This research aims to assess the actual reality of training activity in the organization surveyed according Development activities of nurses rehabilitation in light of the evaluation of training programs implemented.This research included the relationship and impact between the rehabilitation as an dependent variable, and training program as a independent variable. first variable included three sub - dimensions, and the second variable included four sub - dimensions, these variables have interacted to form a framework around which the study.questionnaire as an essential tool for data collection. For the purpose of processing such data was the use of a set of statistical methods included (frequency distribution, percentages, and standard deviation, and coefficient of variation of the, Sperman correlation coefficient of, and simple regression coefficient). Based on the measurement of the variables of the study, diagnosis and testing correlations and influence, including study found a set of conclusions and recommendations, including : proven correct link that hypothesis It appeared that there is a correlation High program objectives and themes with the dimensions of rehabilitation and this result concludes researcher that the management of hospital nursing home sector has employed the program's objectives and themes in promoting rehabilitation nurses has appeared evident with the change in behavior skills since reached the highest correlation, with the changein knowledge, abilities and attitudes of respondents, with the total rehabilitation, not to mentioned that the management of the hospital were not active in the recruitment of the program's objectives and themes of the change in specialized behaviors.

تقييم برامج التدريب الموجه نحو تشخيص ظاهرة الفساد الاداري والمالي بحث ميداني في مكتب المفتش العام لوزارة المالية Evaluation of Training Programs Directed Toward The Diagnosis of The Phenomenon of Financial And Administrative Corruption Field Research In The Inspector General of The Ministry of Finance Office

اسم المؤلف: مؤيد خزعل حبيب الماجدي
اسم المشرف: عبد الرحمن مصطفى طه الملا
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office. The problem with research in non weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

تحليل تكاليف دورة حياة المنتج في ظل سلسلة القيمة وانعكاسه على ارباح الشركة العامة لصناعة الاسمدة - المنطقة الجنوبية Analysis of Product'S Life - Cycle Costs In The Light of The Value Chain And Its Reflection On The Profits of The General Company of Manufacture Fertilizer - Southern Region

اسم المؤلف: مهند هادي صالح الهوازي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هنالك اهتمام كبير من قبل ادارة الوحدات الاقتصادية بالتكلفة وتخفيضها وذلك لانها احد اهم عوامل النجاح , واصبح هذا الامر موضع اهتمام العديد من الوحدات الاقتصادية وذلك لما له من تاثير كبير على ارباح الوحدات الاقتصادية. وقد اعطى الباحثون اهتمام كبير بهذا الموض | Administration of economic units shows great interest in cost and cost reduction since it is considered an important factor of success. This has become a matter of concern to many economic units because of its significant impact on the profit. Therefore, researchers have shown considerable attention to this matter in the light of the competition in the business world and the rapid technological development; not to mention the opening of the markets, globalization and the changing of production methods as well as the increased attention of the changing and rapid customer requirements. These things combined led economic units to search for ways to reduce costs to achieve a competitive advantage over the rest of the economic units.Cost reduction is considered crucial for the economic units in Iraq at all the fields since they suffer from increasing cost due to the current economic conditions. Therefore, in order to succeed and achieve average profits, the Iraqi economic units should focus on reducing costs while maintaining product quality.Thus, this thesis is considered significant because it seeks to reduce costs through the product life cycle in relation with the value chain and focusing on the pre - production stage.The thesis aims to demonstrate cognitive pillars of the cost of the product life cycle and its relation with the value chain as well as its impact on the profits. The research is also intended to measure the cost of the product through all the stages of its life cycle in the company under investigation. Also, the research has focused on developing proposed framework to reduce costs through integrating the product life cycle and chain value. Therefore, the research addressed two main questions : 1. How is it possible to connect and illustrate the complementary relation between the concept of chain value and the product life cycle?2. How to measure the cost of the product during its life cycle? What is the mechanism used to reduce the cost of the product during its life cycle and how it can reduce the cost of the product and its impact on profits?In order to achieve the goal of the thesis, the following hypothesis has been developed "the use of the cost of the product life cycle in the measurement and analysis of product costs through value chain analysis leads to determine the exact cost of the product at each stage of its life cycle, which works to reduce costs through all stages of the product life cycle consequently this leads to maximize profits."The researcher has come to the following set of conclusions : 1 - The changes in the modern manufacturing environment and the use of modern production systems and increased competition and the trend towards meeting the desires of customers have an impact on the composition and structure of the costs which in turn make the methods and techniques used to cut costs futile and useless in the time being.2 - The use of the cost approach to product life cycle provides important information for the purposes of the proper pricing of products and for the purposes of administration costs.In the light of the conclusions, the research presented the following recommendations : - 1 - The need to focus on the use of modern methods and techniques to reduce costs which fit the characteristic of the modern environment and appropriate to the nature of the work of the economic entity that is compatible with the structure of their costs.2 - Product life cycle cost approach provides important information for the purposes of pricing and cost management throughout the product life cycle as this approach provides detailed information on revenue and costs for each stage of the product life cycle. Consequently, this precise determination enables the management to know whether the earnings will cover the costs during the cycle product life.

دور المعرفة الضمنية واستراتيجيات ادارة المعرفة في بناء المقدرات الجوهرية : دراسة ميدانية في ديوان الرقابة المالية Therole of Tacit Knowledge And Strategies of Knowledge Management To Build Core Competence Field Study In The Board of Supreme Audit

اسم المؤلف: مهند محمد ياسين الشيخلي
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2009
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

قياس وتحليل الاستدامة المالية باعتماد القيمة الحالية لقيود الموازنة دول مختارة للمدة (1990 - 2010)م Measurement And Analysis Fiscal Sustainability Using Present Value of Budget Constraints Chosen Counteries For The Period (1990 - 2010)

اسم المؤلف: مهند عزيز محمد الشلال
اسم المشرف: هناء عبد الحسين محيميد الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The economic policy makers are currently confronted with a timely challenge related to financial equilibrium for the short term as well as the long term. The short term issue is demonstrated in rapid deficit reduction procedures which may lead the economy to a stagnation situation; on the other hand, belatedness in enforcing procedures may lead to accumulation of debt. The long term issue is more difficult because it requires adopting tougher and more procedures to control revenues and expenditures in order to restore the financial equilibrium and reduction of debt, prices, and the real interest and boost the growth rate. International experiments confirmed that states with lower debt rates are better prepared to face financial crisis and shocks; therefore the financial sustainability principle started to appear in applied economic studies because financial sustainability represents the best solution for monitoring the financial gap in any country. Usage of future timely measurements including present value budget constraint (PVBC) played an important role in clarifying the difference between future financial needs and revenues in their present value. Therefore those measurements can be used presently to evaluate economic policies especially financial policies and help in taking appropriate procedures. This research study is an attempt to investigate the reality of financial sustainability in chosen countries including transitional countries (Romania and Poland) and arising countries (Turkey and Malaysia) as well as other countries which adopted economic reform programs in the middle east (Jordan and Egypt), The research project used the PVBC as a means to determine the sustainability and unsustainability in those countries. The study extended from 1990 until 2011 and concluded that economic sustainability was achieved in both Romania and Jordan while Poland, Egypt, Turkey, and Malaysia all did not achieve economic sustainability

قياس الكفاءة النسبية لكليات جامعة الانبار باستخدام تحليل مغلف البيانات Measure The Relative Efficiency of Colleges The University of Anbar Using The Data Envelope Analysis

اسم المؤلف: مهند خليفه عبيد المحمدي
اسم المشرف: فارس كريم بريهي ناظم عبد الله عبد
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: هدفت الدراسة الى تطبيق اسلوب تحليل مغلف البيانات لقياس الكفاءة النسبية لكليات جامعة الانبار للسنوات الدراسية2010 - 2013 وتحديد الكليات الكفؤة في جامعة الانبار) التي استطاعت تحقيق الكفاءة النسبية التامة)، من خلال استخدام اقل قدر من المدخلات لانتاج القدر ا | The study aimed to apply the envelope data analysis to measure the relative efficiency of the faculties of University of Anbar years for period (2010 - 2013) as well as identify colleges efficient in Anbar University, (which was able to achieve relative full efficiency), through the use of the least amount of input to produce a target output much, colleges inefficient ( that have not achieved full) and the amount of efficiency competence and knowledge of the reasons behind it, and in order to achieve the objectives of the study has been applied to the envelope data analysis on the data (19) faculties of Anbar University for the period from 2010 to 2013 and using a variables returns of constant and variable in Scale according to the excretory guidance, The data was analyzed and the results obtained using the envelope Second Edition data analysis program.The results showed that efficient colleges in Anbar University study sample during the school year (2010 - 2011) to model ) Contestant Return to Scale (CRS) is the (College of Computer, College of Education, Humanities) while the colleges efficient model variable Returns to scale (VRS) is ( Faculty of Physical Education, College of Computer, College of Veterinary Medicine, Faculty of Law of Fallujah, College of Education for Human Sciences) and the number of colleges that reached to the optimum Scale of five colleges, which can be considered as these colleges reference to the rest of the non - college efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of these colleges reference above. The results also showed that colleges efficient in Anbar University study sample during the school year (2011 - 2012) model yields variable Scale (VRS) is (College of Education, Girls, Faculty of Law and Political Science and the Faculty of Physical Education), while not check any of the colleges relative efficiency of the full the Contestant Return to Scale model, and the number of colleges that have reached the optimum Scale only two (Faculty of Business and Economics and the College of Fallujah General Medicine) This shows low efficiency levels of university colleges in this academic year. While the results showed that the colleges that have achieved relative efficiency full during the school year (2012 - 2013) Contestant Return to Scale (CRS) six faculties (Faculty - based education, College of Education, Humanities, Administration and Economics Ramadi, Veterinary Medicine, General Medicine, and College Science), while the number of colleges efficient by model variable Returns to scale nine colleges model is (college - based Education, College of General Medicine, College of Veterinary Medicine, College of Fallujah Law, College of Education for Human Sciences, College of Business and Economics Fallujah, Faculty of Business and Economics Ramadi, College of Education Girls, and the Faculty of Science) and the number of colleges that reached to the optimum scale seven faculties (Administration and Economics Ramadi, based breeding, veterinary medicine, science, engineering, education for the Humanities, and the College of General Medicine), enabling these colleges considered as a reference colleges to the rest of the colleges of others efficient. Therefore they could benefit colleges that did not achieve the degree of efficiency by (100%) of those colleges reference above.And that the average efficiency of the For all colleges for the academic year (2010 - 2011) stood in the returns of Contestant Scale model CRS (0.66), while variable Returns to scale VRS model has reached (0.73), while the average efficiency decreased in the academic year (2011 - 2012) to (0.58) in the returns of Contestant - Scale model and (0.66) in returns Scale variable model which shows the low efficiency of the faculties of University of Anbar levels due to lack of optimal use of inputs such colleges as well as the presence of stagnant inputs or outputs surplus led to the low efficiency levels, and the average efficiency for the academic year (2012 - 2013) to (0.77) in the returns of Contestant Scale model and (0.85) in the returns of Contestant Scale model, and this shows the variation of efficiency levels for colleges Anbar University three years of study, which means the study hypothesis (the colleges University of Anbar vary colleges in the levels of the relative degree of efficiency in terms of achieving the optimum utilization of resources available to them).The most important recommendations made by the study, to take advantage of the relative efficiency indicators and levels Development in inputs and outputs that have been obtained through the Output guidance models in my case Returns to scale Contestant and variable for colleges that have not achieved the efficiency of 100% index as well as the study of the causes that led to the investigation the relative efficiency in a few colleges, and try to take practical models can be emulated by colleges is efficient in order to access the relative efficiency of the full and study the causes leading to low efficiency of some colleges, and work to address these causes

بعض طرائق تقدير معلمات دالة المعولية لنموذج احتمالي مركب مع تطبيق عملي Some Methods of Estimation Parameter Reliability Function of The Probability Model Compound With Practical Application

اسم المؤلف: مهدي علي عبد الحسين الدريعي
اسم المشرف: تهاني مهدي عباس الياسري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد التوزيعات الاحتمالية المركبة من التوزيعات الاحصائية التي كسبت اهمية متميزة في العقود الاخيرة وذلك لتطبيقاتها الواسعة في المجالات الهندسية والصناعية والتجارب الطبية والبايلوجية وبناء على ذلك فقد تم استعمال انموذج احتمالي مركب (الاسي - ويبل) ذي الثلاث | The probability distributions compound is important statistical distributions which gained importance and wide in recent decades, to the importance of their use in scientific fields, and at the Advanced has been addressed in this letter to the probabilistic compound model (exponential - Weibull) with three parameters and characteristics enjoyed by such possibility Writing probability density function and cumulative function and reliability function was used four different methods of estimating 1 - Maximum Likelihood Estimators Method2 - Percentiles Estimators Method3 - Least squares method4 - Weighted least squares methodAnd a favorable comparison between these estimators using simulation style through several experiences of one of the main users of statistical standards which is the mean squer error It was reached that the best way to estimate the reliability function is the Maximum Likelihood Estimators Method for having the lowest mean squer error.Or in the practical side it has conducted a practical application to real data taken from the State Company for Textile Industries in Wasit, which is for times of failure for machines textile department and assess the sample sized 101 machines communtiy 450 machines function of reliability with the use destined reached by a researcher at the experimental side, a Maximum Likelihood Estimators Method, and through the results turned out to estimate reliability function decreases gradually increase the time.

العلاقة بين حجم المديونية والقيمة الاقتصادية المضافة في اطار الدور التفاعلي لحجم المنشاة The Relationship Between Debt Size And Economic Value Added In The Framework of The Interactive Role of The Firm Size

اسم المؤلف: مهدي عبد الحسين كريم
اسم المشرف: صبيحة قاسم هاشم الاعرجي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يختلف مفهوم القيمة الاقتصادية المضافة تماما عن الارباح المحاسبية التي تظهرها الشركات في قوائمها المالية اذ انها تعبر عن الارباح الاقتصادية الحقيقية للشركة بعد الاخذ بالاعتبار جميع تكاليف راس المال المستثمر، وتتاثر تلك القيمة بمجموعة عوامل واحدة من اهم ت | The concept of economic value added is quite different from the accounting profits shown by companies in its financial statements, as they reflect the true economic profit of the Firm after taking into consideration all the invested capital costs, this value is affected by a variety of factors one of the most important of these factors are debt ratio used by The Firm So this research was designed to recognize the nature of the relationship between the size of the debt used and economic value added under contrast Sizes of Firms. The research population in shareholding companies listed on the Iraq Stock Exchange, with a choice of intentional sample of 24 shareholding company representing approximately 27% of the research population after achieving certain conditions, It was to rely on the annual financial reports of the Iraqi Stock Exchange for 6 years , for the period from 2008 - 2013. A set of statistical methods have been used in analysis the relationship between the variables and test the research hypotheses, Including linear regression model both types simple and multiple, Pearson correlation coefficient, analysis of variance (ANOVA) , the coefficient of determination as well as conducting all of the t - test and f - test to determining the statistical significance of the relationships between variables. The research results indicated to the existence of a significant effect for the size of debt used in the economic value added, and that this effect increases with the entry Frim size as a third variable in the test model that relationship and the reason for this to the strong relationship shown by the correlation coefficient between the Firm size and the levels of debt , The results also showed there are clear differences in the economic value added between the sample companies, since only 42% of the sample companies has achieved the average value added during the six years of the study, While the other companies which represent 58% of the sample research did not succeed in achieving the average value added during those years, but to exceed it to Accidental loss value during some of those years. Consequently, the research recommends to need the attention of corporate management at Approaches based on the value in the measurement of the actual profits earned , And the importance its acknowledgment of the positive impact resulting from the use of debt in maximizing Shareholder wealth and value added of the Firm , In order to determine the appropriate ratios of debt used according to the size and capabilities of the Firm

التوجه الاجتماعي للتسويق ودوره في ستراتيجيات التنافس : بحث تحليلي في عدد من فنادق الدرجة الممتازة والاولى في بغداد Social Orientation of The Marketing And Its Role In The Competitive Strategies Analytical Search A Number of Excellent And First Class Hotels In Baghdad

اسم المؤلف: مهدي حنون حسين العلاق
اسم المشرف: سعدون حمود جثير الربيعاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يسلط البحث الضوء على العلاقة بين التوجه الاجتماعي للتسويق (مصالح المنظمة , رفاهية المجتمع , رضا الزبون) وستراتيجيات التنافس بانواعها (ستراتيجية قيادة الكلفة , وستراتيجية التمايز , وستراتيجية التركيز), فضلا عن انه يسعى الى تحقيق جملة من الاهداف المعرفية و| This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationship between the main and subsidiary research variables was formulated three hypotheses of president of branched out reported (8) sub - hypotheses. Questionnaire was adopted as a tool in data and information related to research collection, It was created based on the number of measurements using the runway ready Likert quintet, it was subjected to a test validity and reliability, And distributed to a sample of (85) individual first class hotels managers in Baghdad and managers of departments and managers of the people and their assistants in the six five - star Iraqi hotels are : "Rashiad International Hotel, the Babylon International Hotel and Ishtar International Hotel, and Palestine International Hotel, Hotel Baghdad international, the international Mansour Hotel," research using the statistical software a ready data analyzed (SPSS - 19) and the Programme (Excel) is the most important statistical tools used in the analysis are : "The percentage of the mean and the standard deviation and coefficient of variation, and the correlation coefficient Pearson and multiple linear regression and analysis of variance (ANOVA), Statistical methods have spawned number of results Perhaps the most prominent and that there were significant correlation between the social orientation of the marketing strategies competitive, as it turned out that there are significant effect between the social orientation of the marketing strategies and competitive, There are significant differences between the average answers socially oriented marketing dimensions (the organization's interests and welfare of the community, and customer satisfaction) in the first class hotels surveyed, as there are significant differences between the average answers competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy) in the surveyed hotels ,. In the framework of the discussion of Research the results provided a number of recommendations including the need to interesting the surveyed hotels to keep the social orientation of the market and its role in supporting and building strategies selected competitive, as well as the interest applied by looking at the experiences of developed countries and to utilize them in the best possible shape.

امكانية تشكيل وقياس كفاءة وجدولة المجاميع التكنلوجية باستعمال نظم دعم القرار : دراسة حالة في الشركة العامة للصناعات الكهربائية The Ability To Form & Measure The Efficiency & Scheduling of Group Technology By Using Decision Support Systems

اسم المؤلف: مها موفق خليل
اسم المشرف: زهير عيسى احمد الداود
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت هذه الدراسة اسلوبين جديدين للعمل وهما نظام تكنلوجيا المجاميع ونظم دعم القرار. وبينت اثر استخدام كل واحد منهما على الشركات بصورة عامة وعلى الشركة عينة الدراسة مصنع محرك مبردة الهواء بشكل خاص.وتهدف هذه الدراسة بالدرجة الاساس الى بيان اثر استعمال نظ | This study handles two new techniques that are : Group Technology System and Decision Support Systems and states the effect of using each one on the companies in general and the company, the sample of this study, in special. The study is aiming basically at encouraging the owners of industrial companies to use group technology system instead of the traditional production systems to improve the quality that meets the customers needs and wishes, to reach the productive flexibility related usually to functional manufacturing systems, and to elevate the productive efficiency related to the large production systems. Also groups cells are formed with the support of decision supported systems to contribute in eliminating time, effort, and cost required in making the important manufacturing decisions ; by using the computerized systems through keeping and recovering information and data that couldn't be obtained manually. The internal order for the factory is stated in the research with applying two methods to form manufacture cells which are Rank Order Clustering (ROC) and Occupancy Value (OV) for the factory of air - cool motor, the sample of the research, in state company for Electronic Industries, and by using these methods machines groups and parts families are formed. In addition to the use of parts assignment method for the machine as away to improve grouping after inserting the data in computer and handling them according to Visual Basic Language and Excel and Access Programs. The two methods are evaluated according to a number of form efficiency measures of groups of cells, they are compared and the method of the best form is selected depending on these measures , and the rules of scheduling technological groups system are used for the two methods, and we have evaluated the results in term of evaluation standards of the rules of cells scheduling depending on factory performance.The study has reached into a number of conclusions about the factory that are : the decision supported systems aren't used and their features are not exploited for enhancing the product, and the management usually hesitates of taking groups technology system. The research has come into that the best method for making manufacturing cells in the factory, the research sample is Rank Order Clustering method depending on the results reached according to the measures of grouping efficiency, and the procedure done of scheduling the cells by three rules of manufacturing cells scheduling and finally, a comparison is made between these rules by the use of evaluation standards of scheduling rules related to factory performance

تصميم وتطبيق المدخل التفاعلي لجدولة ورش التدفق باستعمال المحاكاة : دراسة حالة في مطبعة رقم (1) التابعة للشركة العامة لانتاج المستلزمات التربوية Designing And Application of The Interactive Approach To Schedule Flow Shops Using Simulation A Case Study At Printing House No. (1) / The General Company For The Production of Educational Requirements

اسم المؤلف: مها كامل جواد ال مصطفى سليم
اسم المشرف: غسان قاسم داود سلمان اللامي
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: افرز البحث العلمي في مجال ادارة الانتاج والعمليات انجازات عديدة لتطوير اساليب لحل المشكلات العملية للجدولة، وامتدت تلك الاساليب بين الطرائق الاجتهادية الى الخوارزميات الجينية، ويستدل من البحوث والدراسات الى فاعلية وملائمة هذا الحقل للمزيد من البحث العل

الواقع الخدمـي لمدينة بغداد فــي ظل زيادة العشوائيات : دراسة حالة The Reality of The Service For The Eity of Baghdad, In Ligt of The Increase In The Slums _ A Case Study

اسم المؤلف: مها خالد امام علي
اسم المشرف: لورنس يحيى صالح
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: الهدف من البحث هو اختيار الاستراتيجية المثلى للعمل البلدي في دائرة بلدية بغداد الجديدة , لتحسين الواقع الخدمي للمساحة ضمن حدودها البلدية من خلال التعرف على مدى التداعيات والضغوطات التي سببها السكن العشوائي على مرافق العمل البلدي لمعالجته والحــد منـه وما | experiencing the city of Baghdad, the deterioration of reality service, and high - profile visible through their basic municipal services. Today, we see waste everywhere in the capital, and rash streams continuous sewage to more areas, and the capital as a whole during the showers, as well as the scarcity of water in some areas, and the lack thereof in the regions other. There is no doubt that the increase in slums in the city a big role in what they are reality service, when he was the city of Baghdad, the list on the basis of design was founded in 1973, and here we can imagine if the water networks obsolete and streams that are used for 43 years, as well as the size of the projected population is expected within the existing design (four million people) have been preparing the population of the city of Baghdad arrived since 1997 to (4.4 million) of any upper limit of volumes expected population, and is currently the size of the population up to (7 almost one million) this was not increase the impact of natural population growth only, but there are economic and political and security factors, has worked since 2003 on migration and displacement of large numbers of other provinces' residents to the city of Baghdad Mistotnta where and in informal gatherings that increasingly operate on a breach of infrastructure networks for municipal services and illegal and improper to provide services Municipality randomized to their homes, to turn the fact the service in the city of Baghdad from a deficit to a problem and then to a crisis, which is municipal work and the provision of municipal services departments in the municipalities of the Municipality of Baghdad is difficult and confusing in these circumstances. The aim of the research is to choose strategic optimal Municipal Work in the New Baghdad municipality department to actually improve the service of the space within its municipal boundaries by identifying the extent of the consequences and pressures caused by the random housing on municipal work facilities for processing and reduction of what deity factors affecting it, and consisted of services of this municipality studied in the (processing or drinking water production and sewage system, and the system of waste) fact that it comes within the first precedence in need of people to it. The main factors of this study consisted impact on the provision of municipal services to citizens under the indiscriminate increase as follows : (Infrastructure, projects, resources available, Alamlahaladareih, population density, - ssayash - legislative - economic factors - social as well as the technology factor).¬ been adopted style analytical descriptive of the reality of the Office of the Municipality of Baghdad and the Department of New Baghdad municipality as adopted Find strategic analysis according tool (SWOT) for the selection of the proper and successful municipal action in light of the growing slums superior and distinct level of strategy, has been selected sample of managers, experts and stakeholders totaling (25), director and an expert for the purpose of conducting strategic analysis through the stages of interviews and environmental survey of internal and external and exit information that helped a list of examination to identify any of the environments had an impact on the work of the department and see the opportunities, challenges and the strengths and weaknesses in the environment in which it operates under the department of the environment for the city of Baghdad. Find several conclusions came out was the most important of the new Baghdad municipal districts far and according to the analysis (SWOT) are in growth position there are so many opportunities in the external environment and the large areas of strength that you own, so as to enable it to carry out tasks for the development of its municipal and exited the study Bjmuah recommendations was the most important of participating in the development of the mechanics of planning a new design adopts solutions and root treatments random areas ranging from the allocation of the necessary funds and financial resources to improve the environment that dwelt (as solutions initial improvement from the fact the service level for these areas in stages down to a decent standard of living according to the developmental time plan) to adopt plans and solutions sustainable design that ensures the continuity of the success of the development plan and adaptation to the surrounding urban environment spatially and temporally.

قياس جودة الارباح المحاسبية في ظل تبني مدخل القيمة العادلة لتقييم الاستثمارات المالية Measure The Earning Quality Under Adoption The Fair Value Approach For The Financial Investments Evaluation

اسم المؤلف: منى كامل حمد
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: على الرغم من اهمية الربح المحاسبي واستخداماته المتعددة, فان هناك بعض الانتقادات التي لا توجه للربح المحاسبي نفسه, وانما لطريقة قياسه من الادارة، فقد تلجا الادارة الى التاثير المتعمد على رقم الربح بقصد الوصول الى الرقم المرغوب به, والذي يحقق مصالحها الذات | Despite the importance of the accounting profit and multiple uses, there is some criticism that not directed at for - profit accounting itself, but rather the method of measurement of the administration, it has resorted administration to deliberate the impact on earnings figure with a view to reach the desired number, and that achieves self - interests on the one hand, and it achieves investors predictions and expectations and lenders who rely on profits in. making their decisions on the other hand, and in light of the global trend to adopt international accounting standards that rely entrance to the fair value of the stock assessment and support of the supervisory bodies on the financial markets (including the Iraq Securities Commission) to this trend In light of the fact that historical cost which have been used for several decades as a principle basis for the measurement of accounting, which represent the actual reality of the event as it happens, the Controversy about the measurement at fair value and its impact on the earning quality, according That was the drafting of the research problem in question the following : (Is The use of the entrance to the fair value of the evaluation of the financial investments that could affect the earning quality?) The research aims to measurethe quality of accounting earnings under adoption of the approachof the fair value to evaluation of the financial investments. The quality of profits derives its importance from the profits importance itself which is disclosed by the economic units andit regarded us an indicator is not to evaluate the past performance only,but it also to enables to predict of the future cash flows that affect by its role in the prices of stocks. so becausethe profits affected by the methods of measurement and recognition of income, as well as the verdicts that issued by the managers to choose between the alternatives ofaccountings methods and policies therefore, emerge the need to evaluate the quality of accounting earnings of economic units to provide a basis for comparison between the profits of the various entities.The research Offers Main hypothesis that (The use of fair value in the evaluation of the financial investments affect in Earnings quality) In order top rover deny the research hypothesis we used the time series to measure the quality of accounting earnings through using Francis model by applying it on the financial statements of Iraqi Middle East Bank investment for the period 30/6/2009 - 06/30/2014. The research reaches to some conclusions ,the important from it : 1 - The presence of a special model for each of the measurements of earningsquality. does not mean that these measurements are separate from each other therefore, the researcher has found a strong correlation between the quality of earnings' attributes which thismeasurements can verified from it.2 - There is effect of the adoption of the International accounting standards and financial reporting that entrance to the fair value in the evaluation of financial investments on the earnings quality, and that the fair value impact on the earnings quality varies depending on the profit property being measured The researcher recommended that : 1 - Should be coordination and mutual cooperation between the supervisor organizations on the Iraqis fund market and the professional accounting authorities and the academy in order to unify efforts to keep up with developments in the treatment and accounting methods that imposed it by the changes in the global and local economic environment.2 - to benefit from advantage and the professional efforts that made by the International Accounting Standards Board to Issue Iraqi an accounting standard aims to identify methods to measure the fair value of financial investments commensurate with the economic conditions in the local environment.

تقييم المشروعات خلال فترة التشغيل التجريبي وفق معيار الكلفة والجودة والوقت : بحث تطبيقي في المديرية العامة لتوزيع كهرباء الرصافة Evaluation of Projects During The Trial Operation Period In Accordance With The Standard Cost, Quality And Time - Practical Research In The Directorate - General For The Distribution of Electricity Rusafa Standard

اسم المؤلف: منى فؤاد عبد الهادي علي ابو القز
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن البحث تقييم المشروعات المنفذة والتي دخلت في فترة التشغيل التجريبي وفق معايير التقييم والمتمثلة بـ( الكلفة والجودة والوقت) لتحديد حجم فجوة الانحرافات لعينة المشروعات خلال سنوات التقييم (2011 - 2012 - 2013 - 2014) م لكل من معايير التقييم الثلاث , ثم ي | Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011 - 2012 - 2013 - 2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.The importance of research Focus on the evaluation of received projects from contractors executing the project companies, by comparing the cost, quality and time, which identified them as a criterion for assessing the amount of the actual cost and quality achieved and the time it takes to actually implement, Only in this comparison highlights the objectives of the research that highlight the role of evaluation in identifying problems encountered in the projects and the extent to which senior management of the research sample of the results of this comparison in reducing the overall size of the gap for the projects.A researcher has reached to a number of conclusions which stands behind the cause of volume ratio deviations gap to the inefficiency of the technical and financial authorities develop the determinants of the project criterion for evaluation for use with non - followers of the scientific foundations for the development of these criteria and make the comparison that result in repeated deviations on an ongoing basis and not to work to find ways to solve them.Recommendations of the research state in all that is necessary to solve the problems that were the cause behind the decline in financial and material rates of implementation and breadth of deviations gap, whether at the level of each of the sample projects or on the level of the size of the total gap for these projects, which focused in the adoption of the assessment as a tool to detect deviations, and took the top management of those Results mainly to the implementation of projects in the future and choosing efficient companies financially and technically by the referral of the project to ensure the implementation raise rates and reduce the size of the gap

نموذج للتخطيط القوى العاملة : دراسة ميدانية في كليتي الطب والادارة والاقتصاد - جامعة البصرة A Model For Manpower Planning A Survey In Medical & Admin. & Econ. Colleges University of Basrah

اسم المؤلف: منى طاهر غافل الربيعي
اسم المشرف: محمد عبود طاهر
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: It is difficult to recruit the manpower of lecturers to provide the University of Basrah with them. University of Basrah suffers from the problem of putting a planning system for manpower which taking into consideration the following three systems (supply of the lecturers, demand of the lecturers, controlling of these two systems). In order to achieve that aim, the researcher performed this study "A Model for Manpower Planning" which depended upon a model to predict the size of manpower supply and demand for Lecturers in the Medical and Administration & Economics Colleges. These employees were separated into groups such as, the length of career period, or ages groups, to show the deficit or the surplus and the equilibrium between supply and demand. To carry out that model, it was used "Visual Basic 6" programme.(CD can be demanded from the researcher) This study could be considered an initial study in manpower planning among the structural systems of the manpower. It is a continual for the previous studies besides the following additions : 1. Find the expected supply of the manpower with expected demand for every rank of the hierarchy with freedom of choosing the number of the ranks to be no more than two or four.2. Calculate supply and demand of the manpower separated into groups such as the length of career period or ages groups. 3. Putting an equilibrium between supply and demand and putting conditions for promotion, recruitment and wastage.4. Representing the model in the computer by using (Visual Basic 6) language to construct easy model to be used to find the expected demand and supply for ever rank and showing the deficit or the surplus and the quantity of promotion, recruitment and wastage for every rank.

دور الحاكمية في بناء المنظمات الفاعلة : دراسة استطلاعية تحليلية في وزارة التعليم العالي والبحث العلمي في العراق The Role of Governance In Building Effective Organizations : A Survey Analysis Study In The Ministry of Higher Education In Iraq

اسم المؤلف: منى حيدر عبد الجبار الطائي
اسم المشرف: علي حسون فندي الطائي صلاح عبد القادر احمد
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشير اغلب الدراسات المعاصرة الى حقيقة ان تحديات العولمة وتزايد التعقيد البيئي دفع المنظمات على نحو عام, والمنظمات العامة على نحو خاص لاستشعار الحاجة الى ايجاد طرائق بديلة لادارة وتوجيه انشطة منظماتها,ومن هنا تعاظم التوجه للعمل على وفق منطق الحاكمية لتسهيل | Most Contemporary studies refer to the fact that the Challenges of Globalization and the increasing Complexity of Environmental Push Organizations in General, and in particular General sensor need to find alternative methods of managing and directing their activities , so this founds increasing orientation to work according to the logic of Governance to facilitate the delivery of results and public services, this shift had created the need for new types of organizational structures and compositions of these organizations that allows them to interact and communicate with all effected or affected by the activity of the Organization, Which was given the importance of multi - stakeholder to participate and drafting the decisions , this typically becomes handy application under creating and building a climate in which surveillance is properly run and ethics beside espousing the values of transparency, participation, justice and equality, accountability and responsibility towards all stakeholders and other values for anti - corruption institutional and organizational mismanagement of resources.All this stimulated researcher to study the Governance and dimensions of organizational structure to apply the properties of this emphasis and then examine the impact of the relationship with those dimensions to enhance their effectiveness and increase their ability to build an effective organization, to encourage service organizations in General and special education to reconsider now adopt mechanisms and means for the formulation of strategies and plans.From the importance of the subject of study and public organizations (first), and the importance of organization discussed (ii), was more than a (descriptive, exploratory survey) in the completion of this thesis, the study included upper and central departments in the Ministry, and collected data from (159) people of officeholders (gentlemen agents and advisers and general managers and managers within the Ministry of higher education and scientific research, and heads of universities and their staff, directors and deans selected the adoption of the resolution, which included a paragraph (84), and b (interviews, and field views and official documents and records) As tools to assist in their collection.Study methods adopted the descriptive statistics (mean, standard deviation,...) in determining the strength of the study variables, methods of statistics indicative nonparametric (rank correlation coefficient, Spearman's linear regression, and path analysis method, and Kruskal - Wallis , chi - squared tests) to test assumptions.The main conclusions of the study, in the form of : - First : the average understanding properties Governance the Organization discussed the impact that the sample average awareness Governance discussed.Second : the effective dimensions of organizational structure in formations under study do not negate some of the shortcomings.Third : Accept a study and its varied degrees in strength level variables and their components And study remarks are among the recommendations : - 1. Upgrade the application Governance in formations discussed, urging them to recruit their characteristics within its organizational structure elements.2. find departments adhere to the standards and principles to the rational management of material and human resources of the Organization and in its commitment to the beneficiaries, to ensure effective verification required for that organization.Advanced study stands foremost package test the impact of General Governance in strategic management processes, and strives to use benchmarking in the study of Governance universities to enable the modernization of higher education and advocacy to further studies in the subject matter, and the subject of General Governance, with other proposals are projects future seminar.

الابلاغ المالي عن راس المال الفكري وانعكاساته على قرارات الاستثمار في الوحدات الاقتصادية العراقية : الية مقترحة Financial Reporting of Intellectual Capital And Its Impact On Investment Decisions In The Economic Units Iraqi A Proposed Mechanis

اسم المؤلف: منى جبار محمد
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد راس المال الفكري متغيرا مهما في معادلة نجاح الوحدات الاقتصادية الساعية لتحقيق الميزة التنافسية, فهو يشكل اهمية استراتيجية بوصفة مصدرا اساسيا لتحقيق الربحية العالية في الوحدة الاقتصادية, لذلك اصبح اكثر اهمية من راس المال المادي, لذلك من الضروري ان ت | The intellectual capital is an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, it constitutes a strategic importance as the main source to achieve high profitability in the economic unit, so it has become more important than physical capital, so it is necessary economic units that are looking for ways the continued development of its own data base for the development of effective and efficient financial statements through the financial reporting of the intellectual capital to outperform the competition on her economic units in the market. The research aims in a statement the concept of intellectual capital and models to measure and disclose it, and indicate the reflection of the financial reporting intellectual capital on investment decisions in the shareholding companies listed on the Iraq Stock Exchange, As well as the Proposal mechanism for the financial reporting of intellectual capital in shareholding companies listed on the market Iraq Stock Exchange to provide information to assist in making an investment decision, and the application of the proposed mechanism to measure intellectual capital and accounting disclosure in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, particularly Asasal Telecom.After the testing the research hypotheses was reached a set of conclusions, represented the most important of the following : 1. there is a significant correlation between the financial reporting of intellectual capital and investment decisions in the shareholding companies listed on the Iraq Stock Exchange.2. Propose financial reporting mechanism for intellectual capital in shareholding stock companies listed on the Iraq Stock Exchange in the provision of information to enable the rationalization of investment decisions.3. The possibility of applying the proposed mechanism to measure intellectual capital and disclosed in the financial reports of shareholding stock companies listed on the Iraq Stock Exchange, , particularly Asiacell Telecom.The research was presented a number of recommendations, the most important of the following : 1. The necessity to adopt the proposed mechanism for financial reporting of intellectual capital in shareholding stock companies, particularly listed on the Iraq Stock Exchange, which aims to achieve integration between the accounting information in the financial statements and information intellectual capital and its components, through the reporting of intellectual capital information in the statements appendix of the financial reporting which was able to make investment decisions.2. The necessity for financial reporting of intellectual capital in all its components (human and structural and relational) through the issuance of a report in a binding appendix of financial disclosure and includes detailed information on intellectual capital.3. The necessity to form a supervising in Iraq Stock Exchange to compel shareholding companies to the financial reporting of intellectual capital, because of its importance to the revitalization of the market, since it depends efficiency of financial markets and their ability to attract capital on what discloses listed the information companies can relied upon in making investment decisions

تاثير قرارات لجان المناقصات على تلكؤ المشاريع : دراسة حالة في محافظة كربلاء المقدسة Impact of Committees Referral Tenders Decisions On Delayed Projects Case Study In The Governorate of Karbala

اسم المؤلف: منذر عبد الامير محمد الصفار
اسم المشرف: نوال طارق ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة البلديات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يكثر الحديث والجدل حول تعثر الشركات وتاخرها في انجاز ما بذمتها من اعمال على وفق المواصفات المطلوبة وخلال المدة المتفق عليها بموجب الشف التعاقدي لذلك من الضروري مراجعة الاساليب المتبعة في كيفية احالة تلك المشاريع بالطريقة التي يتم بموجبها اختيار المقاول ال | Frequently talk and debate about the faltering companies and delay in the completion of the work owed according to the required specification during the agreed period under contractual chef so it is necessary to review the methods how to transmit those projects in the manner by which the right contractor for implementation including the assignment of those contracts to contractors without a competition or selection may be based on the least expensive tenders among competitors without regard to other competitive advantages that sheds light on the research practice in analyzing these Bids and tender competition winner extract is transmitted by specialized commissions, research was to determine the extent of their commitment to help implement government contracts (2) for the year 2014 while doing her work in addition to direct them in appropriate ways in determining the most appropriate among tender offers to compete to reduce delay in completion rates as a result of the good decision analysis and referral commissions which will affect the outcome of the State and of society, so this study was conducted in the province of Karbala to stand at reality In late projects in the province as outsourced departments and people associated with the town hall which are directly related to work projects during the implementation phases of the assignment and to obtain data and information required in completing the requirements of the research sample consisted of 22 late project to be studied and analyses in two stages to find out the real reasons for the delay of these projects with impact referral Commission decision, so it has been conducting some interviews with important figures in the governorate building and project - related and it Been using descriptive checklist dealing with prominent foundations and special effects during the life of the project based on data obtained with the field and homeliness personal experience and practical researcher may find there's a weakness in the competitive tender process assignment method by adopting the principle of analysis and referral commissions on lower prices as a result of fears of regulatory accounting, which does work to transmit such tenders to companies or contractors do not have the financial and financial competence required commensurate with the workload in addition to the absence of clear grounds and fixed between Ministries to award bids so prefers to modify the pilot controls and weighting criteria in the way that fits with the volume of business and the Iraqi environment to be more visible to any committees, as well as activation code investment with good form that guarantees to attract foreign companies also discreet revise classification new classification procedures to be closer to reality.

تقويم نظام الرقابة الداخلية في عمل فروع الهيئة العامة للضرائب

اسم المؤلف: منال عبد الحسين سلطان القصير
اسم المشرف: رياض حمزة البكري
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: دبلوم عالي
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

مقارنة طريقة Taguchi مع طريقة سطح الاستجابة للتجربة العاملية الجزئية باستخدام المحاكاة Comparing Taguchi Method With Response Surface Method For The Fractional Factorial Experiment By Using of Simulation

اسم المؤلف: منال جبريل محمود تيم
اسم المشرف: كمال علوان خلف المشهداني عبيد محمود محسن الزوبعي
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتلخص هذه الرسالة باعطاء فكرة مبسطه عن التجربة العامليه 2 n من حيث المعالجات والتاثيرات والنماذج والتصاميم الرياضية، ومن ثم دراسة تكوين التكرار الجزئي للتجربة 2n عندما يكون عدد العوامل مساويا الى ثلاثة عوامل وكل عامل بمستويين متضمنة توضيح طرق التحليل الا | The thesis provides simple idea for the 2n fractional experiment, it, treatments ,impacts, and mathematical models and methods, and studying the establishing of fractional frequency for 2n experiment when the number of factors are three with two levels each. and explaining the statistical analysis methods which are convenient for the two levels case for each factor in fractional factorial experiment ,and the same for 3n fractional factorial experiment when the number of factors are three with three levels each, then studying the robust design through Taguchi criterion design approach and Taguchi experiment method, and studying response surface, its, design of first and second grade, and applied it in selecting the levels and it’s values. The research depend mainly on using simulation method for Comparing Taguchi method with response surface design (first and second grade) by using (MSE)as measurement tool. The simulation experiments results approve that response surface always gives better results for (MSE) THAN Taguchi method.

مقارنة المقدرات اللا معلمية لتقدير دوال الكثافة الاحتمالية Comparing Nonparametric Estimators For Probability Density Estimation

اسم المؤلف: مناف يوسف حمود
اسم المشرف: ظافر حسين رشيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: الاحصاء
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان المسالة المهمة والرئيسة في التطبيقات الاحصائية تتمثل بمعرفة التوزيع الخاص بالمجتمع المطلوب دراسته ومعرفة خصائص ذلك المجتمع كي يتم تمثيل المجتمع تمثيلا سليما من خلال استعمال الاساليب الاحصائية الشائعة.في بعض مسائل الاستدلال الاحصائي المدروسة يتم افتراض | In some problems of statistical inference considered, we assumed that the distribution of random variable being sampled is known except, perhaps for some parameters.In practice, however, the functional form of the distribution is seldom, if ever, known. It is therefore desirable to devise some procedures that are free of or depending on few information or assumption concerning distribution.In this dissertation we demonstrate and study some procedures that are commonly referred to as nonparametric or distribution - free and also semiparametric methods.The term “Distribution - free” refers to to the fact that no assumption are made about the underlying distribution except that the distribution function is absolutely continuous.The term “Nonparametric” refers to the fact that there are no parameters involved in the traditional sense of term parameter used thus far.The term “Semiparametric” refers to combine the parametric term with nonparametric term, which there is few information or assumption about the distribution function.In chapter one we demonstrate an introduction to the problem, the main of the study and the historical review.In chapter two we demonstrate several nonparametric and semiparametric estimators for probability density function and these estimators are “fixed kernel which use fixed bandwidth or smoothing parameter, variable kernel which use variable bandwidth for each observation, semiparametric estimator which combine between two estimators {parametric by using of MLE and nonparametric estimator by using of fixed kernel}”.Beside these estimators we suggest four estimators like semiparametric estimator but the first suggestion combine MLE & variable kernel, the second suggestion combine two nonparametric estimators, the third suggestion combine robust estimator (for the mean & variance) with fixed kernel estimator, Finally we suggest estimator that combine robust estimator with variable kernel.Beside to above we demonstrate several estimators for smoothing parameter or bandwidth one of these estimators suggested from the author.Then we make a comparison between the parametric, nonparametric and semiparametric estimators with respect to bandwidth estimators by using simulation experiments, depending on different distributions (Normal, Lognormal and bimodal), different sample sizes and variances.We find that the best estimator for the density function is the first semiparametric estimator when we are using the 1st & 2nd distributions (Normal & Lognormal) except in few cases where we find the 1st suggested estimator is the best. And when we are using the 3rd distribution (Bimodal) we find that, the 2nd suggested estimator (Nonparametric estimator) are the best except in few cases where the other suggested estimators beside to 1st semiparametric estimator are the best.Also we find that the (BCV) estimator is the best estimator for the smoothing parameter when we are using the 1st distribution (Normal), except in few cases where the OS estimator is the best for h.For the 2nd distribution (Lognormal) we find the (LSCV) estimator is the best estimator for the smoothing parameter.Finally, For the 3rd distribution (Bimodal), We find that the (BCV) estimator is the best estimator for h except when the sample size equal to 100 (n=100), where the (DPI) estimator is the best.

تحليل دالة التكاليف لعدد من المصارف التجارية العراقية Analysis of Costs Function For Many Iraqi Commercial Banks

اسم المؤلف: ممدوح عطا الله فيحان
اسم المشرف: محمد صالح سلمان الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The aims of this study is to examine and study of the transcendental logarithmic (translog) cost function for many of Iraqi banks, and analysis of economic indicators derived from the translog cost function such as economies of scale, economies of scope, elasticities of substitution and demand elasticities price of production inputs, also test the ability of these banks to get economies of scale due to the expansion of its activities , and access to economies of scope as a result of diversification in their products. In order to achieve this goal, it have been estimated translog cost function for Iraqi banks using pooling time series and cross - public and private banks for the period (2005 - 2012). The system regression equation has been estimated for the translog costs and input share equations using Zellner's Iterative Seemingly Unrelated Regression equations (SURE), and the data were analyzed using the program (STATA).The results of study conclude that the banks are achieved a positive economies of scale with statistical significance, also achieved some banks Economies of scope through some years of study, and the substitution between production input is possible for most of banks, and that the price elasticity for production input is less than one which means that these inputs are necessary for the production process. The most important recommendations are : the banks needs to use of large economies of scale by increasing the size of the output and the opening a new branches, also its necessary to merge small and medium banks with each other to make an economic power that could compete with foreign and arab banks which have more materially, technology, marketing, and administrative capacity, in the shade of liberalization of trade in services

تطبيق بعض ادوات الانتاج الرشيق في معمل رقم (7) في الشركة العامة للصناعات الجلدية : دراسة حالة Applying Some Lean Production Tools In Factory 7 At The State Company For Leather Industries A Case Study

اسم المؤلف: معتصم علي لفتة الاسدي
اسم المشرف: صباح مجيد سعيد النجار
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت هذه الدراسة الى تحليل واقع عملية الانتاج في معمل /7 ضمن معامل الشركة العامة للصناعات الجلدية ومن ثم تحديد واستخدام مجموعة من ادوات الانتاج الرشيق الملائمة في ذلك المعمل.ومن خلال المعايشة الميدانية والمشاهدات والمقابلات التي اجراها الباحث مع المسؤولي | This study tried to analyze the reality of production process of plant / 7 within the plants of the general Company of Leather Industries, and then determining and utilizing the suitable variety tools of lean production in that plant.And through field living, observation and interviews conducted by the researcher with the people in charge and through the reviewing and analyzing the data it was determined group of the areas which can be improved , by using the tools lean production for the goal of eliminating the non - value - added activities to customer and improve some areas for achieve plentifulnesses in the area, inventory, transportation and lead time and enabling the plant(7) for producing modern models that go along with the style and give it the power to compete with the imported products.The researcher was able to determine the major causes for these problems through the study and analysis that were conflicted to the reality of plant / 7, he also determined features and the available possibilities in the plant , and then determining and utilizing variety of applicable lean production tools to solve these problems or even restrict them. the tools that the researcher utilized included : the value stream mapping , the production leveling, means of quality at the source and visual control, taking procedures eliminating or reduce the number or the times of activities that add no value, in addition to presenting recommendations within the framework of the approach lean production, which represented in execution of elements of Total Productive maintenance , long - range relationships with suppliers, and more others.The most prominent finding represented large in attaining plentifulnesses in costs and labor time , reducing the lead time as much as ( 1.5) day and draw value stream mapping, reducing the quantity of inventory (work in process ) in the departments of sewing and pulling , in addition to the at tamed material and non - material benefits.The conclusions of the study proved that applying these tools and taking the recommendations in consideration within the framework of the approach of lean production have their high capability in reducing the costs and the quantities of stocks and the same time increasing the flexibility, quality and the pace of response and to achieve customer satisfaction, as well as employees and thus set the plant on the path of the enhancing competitive advantages in (cost, quality, delivery, variety) therefore, the researcher recommends utilizing these tools and making use of the recommendations proposed

المقارنة بين طرائق تقدير النموذج الرياضي لسلسلة الحمض النووي DNA مع تطبيق عملي Comparison Among Mathematical’s Model Estimator Methods For Sequences Nucleic Acid DNA With Application

اسم المؤلف: مظهر خالد عبد الحميد الجبوري
اسم المشرف: فاتن فاروق صالح البدري
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الهدف من هذا البحث هو تحديد افضل نموذج رياضي احتمالي لسلاسل الحمض النووي الـ(DNA)، لغرض ايجاد (تقدير) تكرارات الجين لعينة سكانية تم استعمال ثلاث طرائق هي : الامكان الاعظم (Maximum Likelihood Method)، وطريقة العد (A count Method)، وطريقة برنشتاين (Berni | Aim of a research is to limit a better Mathematical model for Nucleic Acid (DNA) of evaluation of gene repetitions, for population sample then using of three methods of maximum likelihood and a count method, and Bernstien method.Evaluation of repetition considers so important to know how to distribute phenotype and genotype in order to know a distribution of phenotypes that show an effect of vary differences at this distribution to limit distribution function of these styles. Although dynamic programming principle is one of modern ones in condign of genetic sequences, thus the principle of condign ? - Globine sequence in human blood, so ? - Globine in Rats’ blood and mice blood. What are mentioned aims to compare between them by using genetic Algorithms and Global Alignment and local alignment to know a similarity and difference between these sequence which considers a good advance of analysing of coding and mutation, printing hold and visual Basic in order to write a special program with Algorithm of a global alignment to a chive this research.

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

اسم المؤلف: مصطفى يونس حميد المثنو
اسم المشرف: بشرى فاضل خضير الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards

ادارة الجهل التنظيمي وعلاقتها بتعزيز الابداع المنظمي : بحث تحليلي في شركة الفارس العامة Organizational Ignorance Management And Their Relationship To Promotion of Organizational Innovation

اسم المؤلف: مصطفى مؤيد احمد الفلاحي
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الكلمات الدلالية:
  • ادارة الجهل التنظيمي
  • تعزيز الابداع المنظمي
الصفحات الاولى:
المستخلص: تهدف الدراسة الى الوقوف على واقع عمل شركة الفارس العامة في مجال ادارة الجهل التنظيمي ودورها في تعزيز الابداع المنظمي واثارة اهتمام القيادات العليا فيها لاهمية متغيرات الدراسة , فضلا عن تشخيص وتفسير طبيعة علاقات الارتباط والتاثير بين المتغير المستقل (ادارة | The study aims at standing at the work reality of Al - Fares Company General in the domain of the management of organizational ignorance and its role in promoting the organizational Innovation and arousing the interest of top leaderships in it due to the importance of the study variables, as well as diagnosing and explaining the nature of correlations and the effect between the independent variable (the management of organizational ignorance) with its four dimensions (complexity, uncertainty, ambiguity, vagueness) and the reliable variable (promoting the organizational Innovation) with its five dimensions (organizational support, organization culture, leadership pattern, supportive environment, possessing necessary resources). The study stemmed from a problem expressed by two dimensions; the first one is cognitive represented by the scarcity of studies related to the topic of the management of organizational ignorance being one of the variables characterized with modernity and need search and study to reveal its variables, in addition to the contradictions posed around the term the promotion of organizational Innovation. As to the second dimension represented by a number of applicable questions related to the study site, the most prominent of which are (what are the states of organizational ignorance in the searched company and how to manage it to promote the Innovation in it? Does the searched company really apply the management of organizational ignorance?). Based on the study problem and in order to explain the relation between the study main and sub variables, two hypotheses were coined from which (10) sub - hypotheses were derived. The questionnaire form as a main instrument to collect the data and information related to the study was relied on, for it was prepared basing on a number of ready measures using Likert quintuple grader, was subjected to validity and reliability tests, and distributed to a sample of (129) in charge person at the level of top leaderships in Al - Fares Company General, specifically to the ones with the position of (Chairman, general director, asst general director, authorized director, asst authorized director, factory director, department director, section director), as well as field visits, personal interviews program and some documents and records related to the searched company. To analyze the responses and test the study hypotheses, the researcher used a number of statistical means like the mean, the standard deviation, difference coefficient, Pearson correlation coefficients, definition coefficient, marginal tendency, the two tests (F,T) and simple linear regression relying on ready statistical programs (SPSS Ver 12) and (Excel 2007). In the light of the obtained results, the study arrived at a collection of conclusions, the most prominent of which were : there is an attitude toward managing the organizational ignorance in Al - Fares Company General the research population, and this attitude was due to the interest of this company in managing (complexity, uncertainty, ambiguity and vagueness),as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were : the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units.

تصميم نظام مقترح لتقييم الاداء الاستراتيجي باعتماد بطاقة الاداء المتوازن وعلى وفق معايير AACSB Design of A Proposed System For Assessing Strategic Performance By Adopting The Balanced Scorecard According To The Aacsb Standards

اسم المؤلف: مصطفى مهند محمد علي
اسم المشرف: سناء عبد الرحيم سعيد العبادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تتمثل مشكلة نظم تقييم الاداء في الجامعات والكليات العراقية بصورة عامة وكلية الادارة والاقتصاد بصورة خاصة في عدم اعتمادها على معايير عالمية او دولية في التقييم. لذلك تم تقديم هذا البحث والذي يهدف الى تصميم نظام لتقييم اداء كلية الادارة والاقتصاد باعتماد | The problem with assessing performance in Iraqi universities and colleges in general and the college of Administration and Economy, in particular, is the lack of dependence on a global or international standards in the assessment. So this research was presented, which aims to design a system for assessing performance of Administration and Economics College by adoption of the Balanced Scorecard and according to (Association to Advance Collegiate Schools of Business) (AACSB) standard.Research methodology based on case study and applied study, as were the data on the status of the application (AACSB) standards is collected from Administration and Economics College / Baghdad University, and design assessment system by adoption of the Balanced Scorecard through the distribution of (AACSB) standards on dimensions of the card and determine the weights for each dimension and apply it in the college. Questionnaire was used to determine the relative importance which distributed to (30) individuals divided into (3) assistants Dean (7) heads of department (10) managers Unit and Division and (10) teaching staff holds the title of professor Dr. Checklists has been used as a primary tool in the research , that has been prepared according to (AACSB) International standards to obtain the necessary primary data, and this required an interviews with faculty members and members of the accreditation Committee, as well as field homeliness researcher at the college to obtain the necessary including data.Number of statistical methods was used in the research, including frequencies, weighted mean and the percentage, in order to get the results, which pointed to achieve (curriculum content) standard and (the educational level of the program) standard highest proportion of application and documentation has been reached (100%), and (executive education) standard less proportion of application and documentation which reached (0%). Results of the implementation of the proposed system showed that college achieved the highest level of performance in (customer) perspective by (76.8%) , And it's performance from (educational process) perspective was proper,it has achieved (71.5%), But its performance from (organizational direction and strategy) ,(financial performance) and (learning and growth) perspectives did not reach the required level which achieved performance level by (61.6%, 62.2%, 68.6%), respectively, so that the college achieved the level of performance in general by (69.02%).

جدلية العلاقة بين خيار التنويع وقيمة المنظمة منهجا للتوازن الاستراتيجي في ظل تعدد مداخل التنظير The Dialectical Relationship Between Diversification Choice And Firm Value As A Strategic Balance Methodology Under A Multi - Theoretic Approach

اسم المؤلف: مصطفى منير اسماعيل
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: عد البحث في اطار تاملات فكرية ابعادها نظرية ومنهجية واخرى عملية توازنت عبرها الفلسفة المعرفية لتحاكي نوافذ النجاح الاستراتيجي الذي تنشده منظمات الاعمال قاطبة في اطار شمولية النظرة وواقعيتها، اشتقاقا من لغة الجدل بين المنظورين الاستراتيجي والمالي في ت | Key Words : Diversification Strategy, Firm Value, Economic Value Added, Market Value Added, Growth Option Value, Resource - Based Theory, Agency Theory, Real Options Theory, Corporate Governance, Strategic Balance. The research is conducted under intellectual reflections of theoretical, methodological and Practical dimensions. Strategic success desired by business organizations is stimulated by an epistemological and ontological balance in the context of holistic and realism outlook, which is derived from the language of controversy between strategic and financial perspectives. This controversy is related with the interpretation of the relationship between diversification and value of a firm.The resulted outgrowth of gap theorizing was responding via synthesis and integration outlets between thesis, according to the arguments of resource - based theory and its focus on diversification benefits and value - maximizing hypothesis. And its antithesis, according to the arguments of agency theory with its focus on diversification costs and value - destroying hypothesis. This synthesis is culminated by the disclosure of the distinct role of real options approach as a harmony stimulating different perspectives according to three empirical and analytical studies on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period (2005 - 2011). This first local attempt, which has based on panel data analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion between strategic and financial thoughts to explore the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21 - st century.Awareness conceptualization of the research problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value in relation with the first two studies, which have been coincided with moderators in consistent with the resource - based and agency theories. In addition, other hypotheses of the third study, have abducted in the context of synthesis through real options theory accompanied by an active corporate governance mechanisms. This has done in response to the dialectical analysis process and to reach the targeted strategic balance in terms of a true diversification cost - benefit tradeoff towards achieving value maximization objective, which its roots are derived from the firm's mission, vision, creed and ideology.The statistical analysis has revealed that many hypotheses were valid, including those of real options lens, which have explained the significant moderating role of corporate governance mechanisms in the positive relationship between the related diversification and firm value.Results indicate the logic and validity of the integrated perspective in exploring a diversification - option value linkage - based strategic balance thesis under some corporate governance mechanisms; Board Independency and Management Ownership. This entails multi - segments firms to be aware of the imperative of the true balance between cost and benefits of the growth through diversification in order to market new products in other industries for acquiring the benefits of multi - point competition

نظرية التوزيع في فكر السيد الشهيد محمد باقر الصدر : دراسة مقارنة بين المذهب الاقتصادي الاسلامي والمذاهب الوضعية

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: مؤيد صالح عبد القادر الشيخ
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Problem of Distribution Is Very Current And Important. This Importance Has Come From The Huge Suffer of The Poor People In The Rich And Poor Countries In The Same Manner.This Study Dealt With The Intellectual Contribution of The Martyr Mohammed Baakir Al - Sadr With This Problem Depending On The Islamic Values That Basically Deffered From Capitalism And Socialism In Their Way of Looking At The Same Problem.The Main As Sumption of This Study Was That Islam Has The Most Complete And Intergrated Theory of Distribution That Gives The Efficient Solutions To The Human Societies That Suffers From Starvation Inflation And Unequity, And Discovering This Theory.This Comparative Study Has Been Devided Into Four Chapters.The First Chapter Discussed The Overall Way of Looking At Distribution Concept And Its Problem Under Taken By Capitalism, Socialism And Islam.The Second Chapter Analyzed Distribution At The Stage of Pre - Production.The Third Chapter Described Functional Distribution,I.E The Stage of Post - Production.And the Fourth Chapter Dealt With The Economic Policies Role In Redistribution of Income Stage I.E Personal Income.Finally ,The Main Conclusions of This Study Are Summarized.

تطور بدائل الطاقة وانعكاسه على مستقبل الطلب العالمي على النفط مع اشارة خاصة الى العراق للمدة 2003 - 2035

اسم المؤلف: مصطفى عبد الحسن فرحان الشاعلي
اسم المشرف: حالوب كاظم معلة
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The research is an attempt modest to estimate the function of global demand for crude oil, and taken it as an indicator to be used Iraqi decision maker to determine the strategic choices in the oil production , exports , trends of its markets, in order to reach the diversification of income and make the energy sector (oil & gas)as a major sector for this mission. energy sector can a be a primary source of energy because of relative , competitive merits, as well as the revision and the evaluation of the positive and negative aspects of integrated national energy strategy (oil & gas) and rounds of oil licensing in the Iraqi economy.The research is divided in to three chapter. The first chapter deals with energy fundamentals and economics of supply and demand of renewable and non - renewable energies. this chapter is, in turn, broken in to three sections explaining the foundations of energies, energy fundamentals, classifications, constraints, features and uses, the second section addresses the supply of non - renewable and renewable energy resources economies & their types, and the third analyzes the factors affecting demand for non - renewable resources and analytical comparative models and forecasting for demand.The second chapter is entitled، ،measurement and analysis of the global oil demand for the period 1996 - 2013’’, and includes three sections. the first section focuses on the historical development of the global demand for crude oil; the second explains the theoretical framework for econometric used model, and the third section titled، ،Results of measurement and Its analysis’’.The third chapter is devoted to the Iraqi economy and oil policy, and includes four sections, the first section focuses on the review of the historical development of the Iraqi economy, the second section explains investment, production, consumption and the export of Iraqi oil, The third section focuses on the national strategy and the policy of energy, and the fourth highlights the four rounds of licensing through the presentation and evaluation.The research ends up with conclusions and set of recommendations.

تحليل العوامل المؤثرة في سلوك المستهلك ازاء ممارسات الخداع التسويقي : بحث تحليلي في عينة من اسواق بغداد التجارية Analysis of The Influencing Factors On The Consumer Behavior Over The Deception Practices of Marketing Analytical Research In A Sample of Baghdad Commercial Markets

اسم المؤلف: مصطفى رعد صالح الحمداني
اسم المشرف: احمد نزار جميل
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يربط البحث الحالي بين متغيرين اساسيين ذات اهمية كبيرة في المجال التسويقي، الا وهما ( الخداع التسويقي والسلوك الشرائي للمستهلك )، ويسعى البحث الى الوقوف على تاثير الخداع التسويقي في السلوك الشرائي للمستهلك في عينة من اسواق بغداد التجارية، وتمثلت مشك | current research Linking between two variables key sectors with great importance in the field of marketing , namely ( a deception and consumer behavior), and research seeks to identify the impact of marketing deception in the purchasing behavior of the consumer in a sample of Baghdad commercial markets , and the research problem was represented by arange of questions about the nature of the relationship and influence between the independent variable (marketing deception) and the dependent variable (consumer behavior), and two fundamental research hypotheses have been emerged, including four sub - hypotheses each of them subjected to statistical tests..The research was done on a random sample of 289 consumers in seven marketing complexes , and the questionnaire tool was the main key in the collection of data and information, and for their analysis of the data used several statistical methods such as mean and standard deviation and simple correlation coefficient and simple linear regression equation and (T) test and (F) test. And The most significant findings of the research is a lack of correlation and impact between research variables , and the research found a set of conclusions, the most important of that the marketing deception practices are from ancient origins and practiced from old time, and most of the countries developed legislation and laws that limit these practices and that protects consumer safety and their rights to access to safe products, and that there are significant moral effect of deception in the distribution on the purchasing of consumer behavior..The main recommendations was the official authorities address the legal legislation that protects the consumer and work to develop them in order to limit or reduce the phenomenon of marketing deception and preserve the safety of consumers, and draw attention to the same culture Limited class and try to spread the culture of use of the products and how to make sure about the safety of products they consume, and as well as urged scholars and researchers further studies and research related to the phenomenon of deception and taking other practices about marketing deception

المعرفة الضمنية للمدققين وانعكاسها على فاعلية اداء بعض مكاتب المفتشين العامين

اسم المؤلف: مصطفى خضير حسين
اسم المشرف: صلاح الدين عواد كريم الكبيسي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى معرفة مدى انعكاس المعرفة الضمنية بابعادها (الخبرة، المهارة، الحدس، القدرة على التفكير) على الاداء المنظمي لمكاتب المفتشين العموميين بابعادها (محور العمليات الداخلية، محور النمو والتعلم، محور التركيز على المتعاملين ) وقياس وتحليل ونوع ال

الخصوبة السكانية في العراق تطورها والعوامل المؤثرة عليها واثرها في تحديد حجم السكان مستقبلا Population Fertility In Iraq, Its Improvement And Effect Factors Upon And Its Influence In Specified Size of Population In Future

اسم المؤلف: مصطفى حبيب مهدي
اسم المشرف: تهاني مهدي عباس الياسري
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: الاحصاء التطبيقي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The fertility represents most important variables in the population growth and determine the level of this growth and trends in Iraq is the countries with high rates of fertility compared to many countries of the world and the importance of this variable in the population growth and the fact that this variable influenced by demographic, social, economic and growth trends of these families and their development in society. The different methods to fertility measurements (direct and indirect ) in order to arrive actual fertility which matches with fact of Iraq based on data Censuses 1987 and 1997 and then an analysis or factors affecting them, which include as following : average of ages , and mortality and infant children , and the differences urban and rural education contribution of women in the workforce and uses contraceptives , religion wars that affect fertility behavior and reflected on the planning and development using style multiple regression adoption ready program ( SPSS ) , and was also study the effect of fertility in determining the size of population in the future adoption of the 1997 as base which exposes hypotheses which concerning with projections of (fertility, mortality and migration) and the results of these abortions during the period of 2022/1997 using ready program (spectrum) to build a database large dependent population for many purposes, such as planning, development and future population policy.The research divided into five chapters include first submitted and the aim of the research and previous studies and the second the theoretical side and the third (practical aspect) and fourth (population projections) and included Chapter fifth presents conclusions and recommendations that have been reached and the most important recommendations seen by the researcher ,are necessary

انعكاسات التصميم التنظيمي في اداء المنظمة طبقا لتحقيق متطلبات الموازنة بين الوقت المتاح للحياة والعمل : بحث ميداني في عدد من المستشفيات الحكومية ببغداد The Reflection of Organizational Design In Organization Performance According To Achieve Balancing Between Available Time For Work And Life A Field Research In A Number of Governmental Hospitals In Baghdad

اسم المؤلف: مصطفى جعفر عيسى
اسم المشرف: سعد علي حمود عباس العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: سعت الدراسة الحالية لاهداف عدة منها تحديد تاثير التصميم التنظيمي في اداء المستشفيات وابعاده (الكفاءة، تطور الموارد البشرية، رضا المريض، جودة الرعاية الصحية)، وكذلك الكشف عن الدور التفاعلي للموازنة بين الوقت المتاح للحياة والعمل للاطباء، في العلاقة بين الت | The present study has searched several objectives, including identifying organizational design influence on the performance of hospitals (efficiency, the development of human resources, patient satisfaction, achieve financial results, and health care quality), as well as detection of reactive role to balance the time available for doctors life and work, in the relationship between organizational design and hospitals performance (family and social relations, expectations of the educational and professional life, financial situation and personal budget, personal and contributions to the community, responsibilities routine in life, emotional side and psychological well - being). By using a multi - level analysis. the impact level of the study on the budget of six public hospital environment between the time available for doctors life and work,. By using multi - level analysis. The study focused on the problem through the results of the preliminary study conducted by a researcher at the six hospitals in the Medicine City, it has emerged that there is a clear interest by physicians with regard to the balance between the time available for life and work in the current study, a variable interactively can enhance the organizational design to improve hospitals performance better than if the organizational design alone. Moreover, as a result of official correspondences between the Medicine City and the Ministry of Health about the attention and emphasis on organizational design and organizational dimensions design and others as it would help to improve hospital performance in the southwestern city of Medicine, which confirms the presence of a field problem worthy of study treatment, was a promising scholar several questions for this the purpose. The researcher followed in the current study the quantitative Methods, which is one of the basic entrances in social studies, including business, comes as a result of the questionnaire style use as an essential tool in data collection. Also the researcher focused on the deductive approach at the theoretical aspect of the study begins with the development of the theory or hypothesis and then develop a strategy to be tested and verified and then accepted or rejected in terms of treatment, and focused on the field side of the inductive approach, and used the quantitative analysis for this purpose as a variables of the study, description exploratory, to check practically the validity of the outcome of the theoretical orientations, and the sincerity of hypotheses of the study, it was chosen Medicine City sample Search being the newest and largest therapeutic and educational health institution in Iraq and the Middle East, due to the assimilation of all the medical and service disciplines and requirements. The study found a set of conclusions the most important are : 1. Provided a sample of selected doctors members of the characteristics of the application of the scale condition that should characterize administrative and behavioral studies and through the sincerity and willingness to provide correct and accurate opinions about the organization staff, and have been a variety of six hospitals test disciplines as well as the selection of sample doctors who are elderly and have a high scientific qualifications and advanced expertise from there long service years in hospitals, also the reliability of the sample selected criteria for measurement purposes and the application of it, and make use of the results for the evaluation, review and comparison purposes.2. achieve the reliability and validity of the paragraph measurements of the balance between the time available for life and work variables resounding success despite being a foreigner measure has been in the American business environment which affects the good application on the local Iraqi - level action, and that drives the result to go about testing the appropriate statistical formulas for the verification and evaluation and comparison purposes with previous foreign studies, such as the acceptance of the tests extended to variables (external business environment, organizational design, organization performance), and infer from that, the possibility to take advantage of the four variables surveyed in the study to conduct subsequent studies by other researchers in other work of the health sector scale.3. Results confirmed the diagnosis of a changing external environment step which oriented attention to economic, political, cultural, social and technological factors, the labor market, hospital customer, which follows the reality of the Medical City as a government institution is still characterized as a social system that is located between the closed and semi - closed and including that makes it affects the future of the hospitals and their descent into the abyss due to the weakness of its orientation towards the environment and to gain social legitimacy from them. 4. Checking organizational design in Medical City that represent an identical image to determine the value systems in the hospital in order to suit the current organizational design that based upon validity and expand doctors responsibilities.

استخدام تقنيات ادارة الكلفة في ترشيد قرارات التسعير : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية معمل تموز

اسم المؤلف: مشتاق كامل فرج
اسم المشرف: فائز نعيم يوسف
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تطوير اجراءات لجان الفتح وتحليل العطاءات في ديوان محافظة كركوك Develop Procedures For Jean Open And Analysis of Tenders In The Office O F Province of Kirkuk

اسم المؤلف: مشتاق طالب ناصر
اسم المشرف: عبد السلام لفتة سعيد
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناولت الحالة دراسة اجراءات لجان الفتح وتحليل العطاءات للارتقاء بها الى الافضل بشكل يجعلها عملية متكاملة لكل جوانب النجاح عن طريق الاخذ بالاساس العلمي والاختيار والممارسة النزيهة عن طريق معايير الاحالة والتعاقد الشفافة والواضحة وتلبي حاجة الجهات المستفيدة | This research study measures to Jean Open and analysis of bids to upgrade them to the best to make them integrated operation of all aspects of success by taking the scientific basis , choice and practice fair by the standards of the assignment and contracting transparent , clear and meet the needs of the beneficiaries , after the definition of the tender and statement types, with brief for action committees above and stand on the nature of the work of the Office of the province of Kirkuk and to identify the divisions and its people was presented a set of completed projects within the development of the regions and petro - dollars also been identified strategic projects in the governorate. After analysis, the study based on cohabitation field , study the instructions and records have been approved to stand on the most important problems and constraints faced by these committees during the process of opening of the tenders , analyze and work to develop standards that will restore discipline and balance through the recommendations that have been accessible.

صياغة مبادئ ادارة الاعمال وفق المنظور الاسلامي : دراسة استطلاعية

اسم المؤلف: مزهر عبد السادة حنين العلياوي
اسم المشرف: مسلم علاوي شبلي السعد
الموضوع العام: الادارة والاقتصاد
السنة: 2007
الموضوع الدقيق: ادارة اعمال
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The Islaim Thought described by corporate Solutions for Human problems Which The present Thoughts and philosophies disable to immanence it.This Solutions Covered various Area Like Management, Economics, culture, Abslube Science.The Islamhc Thought Full of Mature Directions and Principles That can be Respond to the Contemporary Management Requirements. And its can be applicable at all organizations an Firms in general ,and at Arabic and Iraqi Firms in specific. The Study aim to elicited set of the Islamic Management principles. and tested it's application at Iraqi Industrial Firms.The study applied in a sample of Iraqi Industrial Firms in Basrah City ,they include ( petro - chemical - Fertilize , and paper Firms), The study used a questionare For5 collecting and inlayzing Data, The questionare consist from two measurements , the first matured principlesof Islamic Management, its Contains (9) variable explained by ( 36 ) Items, and the second matured the applicable of thes principles at Iraqi firms subject of thus study , The measurement depend on ( 4 ) variables , explained by ( 16 ) Items.The test made on three type of samples , The First sample include religion men with managerial experience. to verify that the principles respond to the Islamic men view.The second sample include the academic specialize in Managerial area to verfiy that the principles consist with contemporary management principles. The third sample include managerial leadership at the firm subject of study to verify the level of their acceptance to principles of Islamic management in their Firms work area.The study attached set of results , from the main results is , The ability of elicited set of Managerial principles from the Islamic thought that Fit to leading and managing contemporary business organizations.The principles of Islamic Management more advance in perspective and effects than the principles of modern Management.

طرائق لتقدير معالم نماذج عمليات ليفي وتوظيفها في اسعار عوائد اسهم مصرفي الشمال والمتحد Methods of Estimating Model Parameters Le'Vy Processes And Emoloyment In Returns Stock Prices North Bank And United

اسم المؤلف: مريم جمعة موسى
اسم المشرف: مناف يوسف حمود
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تعد سوق الاوراق المالية الهدف المنشود للمستثمرين الذين يرغبون في التخصيص الكفء للموارد المالية المتاحة لديهم الامر الذي يتطلب توفر قدر من البيانات والمعلومات المالية الصحيحة المتعلقة بالشركات التي تتداول ادواتها في السوق حتى يتمكن هؤلاء من ترشيد قراراتهم | The stock Exchange is the target for investors who are interested in the efficient allocation of financial resources available to them , which would require a lot of data on companies that are trading their tools on the market so they can rationalize their decisions and make profits unusal in light of market efficient proper financial in formation.However because there are fluctuations in returns stock prices resulting from low and high stock returns prices at the Iraq stock Exchange solve this problem by using stochastic processes models,One of the models le'vy. Relying on the so - called Brownian subordinate as it has been relying on the so - called Normal Inverse Gaussian (NIG).the research aims as the estimate that the parameters of his model using two methods (MME,MLE) and then employ those estimate of the parameters in the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange. As well as the use of simulation method for the purpose of simulating the practical side with a different presumed cases.Has been reached the practical side, which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE).As for the side of the simulation it has shown favorable results also MLE on MME. As well as the simulation results indicated that the increase in the value of kurtosis and decreasing the value of skewnsses in NIG model it may cause a decrease in large volatility especially when increasing valumes of samples while side applied found that the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well asthe United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE).therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.

امكانية تطبيق المعيار المحاسبي الدولي 33 عن ربحية السهم الواحد لتعزيز جودة الابلاغ المالي في بعض الشركات المساهمة العراقية The Possibility of Application of IAS 33 For Earnings Per Share To Strengthen Financial Reporting Quality In Some of Iraqi Listed Corporations In ISX

اسم المؤلف: مروة رعد ابراهيم
اسم المشرف: لبنى زيد ابراهيم
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث دراسة حالة الشركات المساهمة العراقية المدرجة في سوق العراق للاوراق المالية من حيث الالتزام بمتطلبات معيار المحاسبة الدولي 33 "ربحية السهم الواحد" وتتركز مشكلة البحث الرئيسة في بيان مدى التزام تلك الشركات بمتطلبات المعيار الدولي 33 والذي قد | This research deals with the case of the Iraqi joint - stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Altars' concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33

تحليل تكاليف الجودة بالاعتماد على اعادة هندسة العمليات لاكتساب الميزة التنافسية

اسم المؤلف: مروة حسين علوان
اسم المشرف: حنان صحبت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تشهد بيئة الاعمال الحالية تطورات هائلة نتيجة عولمة الاسواق والانفتاح الاقتصادي والتكنلوجي ما نتج عن تلك التطورات ارتفاع حدة المنافسة بين الوحدات الاقتصادية وبالنتيجة ارتفاع تكاليف منتجاتها وانخفاض خصائصها الوظيفية كونها لا تاخذ بنظر الاعتبار الاستجابة لمت | Witness the current business environment tremendous developments as a result of the globalization of markets and economic openness and technological What resulted from these developments heightened competition between economic units and as a result higher product and lower functional characteristics costs because they do not take into account the response to the requirements of customers, which kept her from searching for scientific methods to help them cope with the changes and improve its competitive position. Find the fundamental problem in Wasit State Company for Textile Industries has focused a significant rise in the percentage of damage to the product sweaters and up to 37%, so the company needs to radical and comprehensive change in the production processes and redesigned based on an analysis of the cost of quality and use as a guide or manual to guide the re - engineering team operations for the content of the indicators of the strengths and weaknesses in the production process as a whole. Thus, the research aims to use the statement of the importance of quality and costs of re - engineering processes to improve the competitive situation of economic units, as well as to identify the possibility of re - engineering processes in Wasit State Company for Textile Industries IT application. Search is based on the fundamental premise that the use of quality cost analysis based on re - engineering IT operations helps Wasit State Company for Textile Industries to reduce the percentage of damage to the product sweaters dramatically. The research found a set of conclusions was that the most important process re - engineering is the concept of radical change of economic units that you can not move to the current business environment, which is characterized by intense competition has been shown that the use of re - engineering IT operations in the company's research sample contributes to the reduction of quality costs by very large by working on production lines replaced Bmka?n modern fully automated.The most important recommendations reached by the research is the need to do a review of reinterpretations reality public company to make them able to act in accordance with market mechanisms and competition.

العلاقة المتبادلة بين التغيير والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي The Relationship Between Change And Organizational Culture And It Impact On Organizational Structure Dimensions

اسم المؤلف: مروة جعفر صادق
اسم المشرف: علي حسون فندي الطائي عبد المنعم كاظم حمادي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتناول البحث الحالي "العلاقة المتبادلة بين التغيير التنظيمي والثقافة التنظيمية وتاثيرها في ابعاد الهيكل التنظيمي", ويسعى الى تحقيق مجموعة من الاهداف اهمها قياس العلاقة بين التغيير التنظيمي والثقافة التنظيمية ومعرفة تاثير هذه العلاقة في ابعاد الهيكل التنظي | The current research Examines "The relationship between organizational change and organizational culture and its impact on the organizational structure dimensions", The research problem is the changes that have occurred after 2003 and yet on The interactive relationship between organizational change and organizational culture and its impact on the organizational structure dimensions for the Iraqi Ministry of Science and Technology. This research aims to achieve a set of goals, the most important measurement of the relationship between organizational change and organizational culture and know the impact this relationship in the organizational structure dimensions of the Iraqi Ministry of Science and Technology. And It was drafted Six main hypotheses : The first is the existence of a correlation significant differences between organizational change and organizational culture, Second there is a significant correlation between the organizational change, organizational structure, The third is the existence of a correlation significant differences between organizational culture and organizational structure, The fourth is that there is a significant moral effect to Organizational change in the organizational structure, Fifth hypothesis is there is a significant moral effect on Organizational culture in the organizational structure dimension, Sixth There is a significant moral effect for The relationship between organizational change and organizational culture in the organizational structure dimensions, In addition to the sub hypothesis associated with these Key hypothesis. In order to Achieve these hypotheses tests Use the integral approach combines historical method and curriculum descriptive and analytical, It has been applied to a sample of the general managers and managers of the centers and departments and division in the Iraqi Ministry of Science and Technology, The number of the sample (72) individuals have been distributed form questionnaire about their views on the subject of research, It was the completion of all data through field visits and Personal interviews and some official documents, It has been using a number of statistical methods for data processing, including : Percentages ,Duplicates, Arithmetic mean, And standard deviations, Split half, Cronbach Alpha coefficient, In addition to simple linear correlation coefficient, T test, simple linear regression And multiple linear regression. It was reached a set of conclusions The most important There is a positive correlation Between Organizational change and organizational culture, and their influence appears only on the dimensions (formal, central), This shows that the organizational structure of the Ministry suffers from inertia, As it is not accompanied organizational change programs. Moreover, the researcher recommended strengthening the operations of organizational change in the ministry through the development of organizational culture by making it more flexible, which helps to stimulate the organizational structure of the various changes in the ministry

تاثير اعادة هندسة العمليات الادارية في المواطنة التنظيمية : بحث تطبيقي في الشركة العامة للصناعات الالكترونية The Effect of Managerial Process Reengineering On Organizational Citizenship Applied Research On Electronic Industries Company

اسم المؤلف: مروة بدر زيا يوسف
اسم المشرف: شفاء محمد علي العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف هذا البحث الى التعرف على واقع متغيري البحث في المنظمة المبحوثة والتعرف على علاقة الارتباط والتاثير بين ( اعادة هندسة العمليات الادارية وسلوك المواطنة التنظيمية), وطبق البحث في شركة الصناعات الالكترونية وشمل عينة من المدراء والموظفين من كافة المستويات | The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

اسم المؤلف: مرتضى ابراهيم مكي التميمي
اسم المشرف: نصيف جاسم محمد علي الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.

مقارنة بعض خوارزميات التحليل العنقودي في تنقيب البيانات (Data Mining) مع واقع تطبيقي A Comparing To Some of The Algorithms Cluster Analysis In Data Mining With Application

اسم المؤلف: محي الدين خلف ايوب
اسم المشرف: قتيبة نبيل نايف القزاز
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: الاحصاء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان التقدم العلمي المتسارع والانتشار الواسع للمعلوماتية ادى الى الاستعمال الالكتروني لمختلف المعلومات والتي اصبحت تتراكم بشكل هائل في قواعد بيانات كبيرة, وهنا تكمن اهمية البحث في محاولة تنضيج وتبويب هذا الكم الهائل من البيانات في قواعد معلومات تؤدي الغرض ا | Scientific progress is rapid and widespread Informatics web mail to various information which became accumulate dramatically, leading to try to find how tend to tab and this huge amount of data bases for information leading to the desired purpose. Work the term data mining (DM) is appropriate in this area and because of this importance of this research was to try to use data mining algorithms with the search in the accompanying circumstances. And a summary of research supports access to information and knowledge discovery through the use of techniques for data mining (DM) and also touched on the stages of exploration process of data passing through the stage of data processing and even the testing phase (F_test) to measure the case of variation or variation in the data when you reach a level of fitness (Optional). The results of the tests can be observed when changing the sample size (n) as well as the size of clusters (k) , and this leads to variation in the laboratory value (F) and in each case and her envelope. Cluster analysis of the data has spawned tests , The algorithm (K - Means) is the best , Comparing with (Single Linkage) and (Complete Linkage) algorithms A position to achieve the research hypotheses under the values shown in the tables , through calculable scale test (F_test) as well as the scale (MSE) , according to the results of experiments testing of samples sizes (n) and the size of the clusters (k) applied to the variables (v) Search.

تحليل تاثير عوامل البيئة الداخلية في معالجة السلوكيات السلبية للعاملين في مكاتب المفتشين العامين : بحث ميداني Analysis The Impact of Internal Environmental Factors In Treatment of The Negative Behaviors of Workers In The Offices of General Inspectors A Field Research

اسم المؤلف: محمود كاظم عبد كسار
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: الرقابة والتفتيش
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: درست ظاهرة السلوك السلبي كظاهرة اجتماعية ونفسية تؤثر على اداء وحياة العاملين داخل المنظمة وخارجها, وتم تبني هذه الظاهرة بالبحث من حيث اثر البيئة الداخلية للمنظمة في معالجة هذا السلوك، كونهما متغيرين ينتميان الى حقل السلوك التنظيمي لمعرفة نتائج تلك المتغير | The phenomenon of negative behavior has studied as a social and a psychological phenomenon affect on the performance and life of workers inside and outside the organization.Theadoption of this phenomenon looks in terms of the effect of the internal environment of the organization in addressing this behavior, being the two variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations for its specificities differ from the rest of the Arab and foreign environments. Therefore, the research focused on testing the impact of the internal environment factors of the organization in treatment the negative behaviors of the workers. Theinternal environment with its main elements : organizational structure, administrative leadership and incentives play an important and vital role in the performance of organizations by influencing in the behavior of employees.Therefore,it shows the willingness of workers to make great efforts for the benefit of the organization and possess a strong desire to stay there and stay away from negative behaviors, and acceptance regulatory rules, values, and the main objectives of the organization.The problem of research derived from the sensor to the manifestations of negative behavior in the Offices of General Inspectorsand the negative serious effects on relationship of workers and their organization intellectually and professionally, and importance of recognizing the organization for the consequences of this phenomenon on the performance and commitment of its staff.Onthe basis of this importance,this research came to test the research community that represented by (6) Offices from the Offices of General Inspectorsin the Iraqi Ministries, the sample included (98) employees used the questionnaire to collect data and analyzed paragraphs based on the Statistical Program for Social Sciences (SPSS).The research has come to many conclusions, most notably is, the centralization govern the work of the surveyed Offices of General Inspectors. Theworkers cannot take the decision bythemselves only by reference and in detail to senior management, in spite of knowing what must be done and the limited participation of workers in decision - making by the laws and regulations.The official and complexity limited the free movement of workers towards highlighting the skills and personal abilities that reflected on the functions of the office, standing in front of their ambitions and their inability to embrace new ideas.Theadministrative leadership affect the negative behaviors, and this shows that the leaders or administrative of offices have prominent role in the treatment of negative behaviors, as it put the plans, policies and programs.It can reflect the vision, philosophy and ideas in creating an appropriate internal environment and encourage their human resources to raise and interact with them and encouraging them to participate in the implementation of these ideas and visions, leading consequently to enhance the trend towards positive behaviors and to move away from the negative ones.The types of positive moral incentives increase the sense of relief and a desire work, as well as a sense of complacency about financial incentives that received being equal to employees in other organizations. As well as a number of recommendations, including moving away from the concentration of power in specific areas of the organizational structure of the researched organization, re - distribution of powers, reduce the rules and procedures specific to the behavior of employees within the researched organization, and bring the tradition of fieldwork - based of self - censorship to achieve creativity and a sense of confidence.To avoid the unwanted behavior, it need from the administrative leadership to listen to various levels of regulatory proposals and problems of subordinates and work to resolve it, and not left hanging.Because itis vital and important for the growth of the researched organization and developed and encourages them to take risks and responsibilities and not blame and reprimand them in case of failure and reducingthe specific rules and procedures to the behavior of employees within the researched organization. Thetradition of fieldwork - based of self - censorship must followed to achieve creativity and a sense of confidence, avoid undesirablebehavior, and the need to create an internal environment suitable lead to increase the ability of workers on adaptation by financial and moral incentives and enhancing work to create asuitable internal environment. It leads to increase the ability of workers and enhance the confidence of workers to maintain open channels of communication between management and employees through the activation of the system of incentives based on the professional standards.Througha mechanism of action and a specific system for the management of incentives optimally with the need for an element of credibility in the application of the system of incentives within the organization.Suchincentives to be given to the owners of excellence and innovation in performance and reward creative work, and evaluate the level of incentives and their effectiveness for workers

البرامج التدريبية ودورها في تحقيق متطلبات وثيقة استراتيجية الاصلاح الاداري : دراسة تحليلية لعينة من البرامج التدريبية لديوان الرقابة المالية الاتحادي Training Programs And Their Role In Achieving Administrative Reform Strategy Document Requirements : Analytical Study of A Sample of Training Programs For The Federal Office of Financial Supervision

اسم المؤلف: محمود عبد الوهاب حسن العبدلي
اسم المشرف: عبد الناصر علك حافظ
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: تقويم الاداء
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى تسليط الضوء على دور البرامج التدريبية في تحقيق وثيقة استراتيجية الاصلاح الاداري لعينة من البرامج التدريبية المقامة من قبل ديوان الرقابة المالية الاتحادي، في الوقت الذي تسعى فيه الادارات الحكومية لمواجهة التحديات في مجال محاربة الفساد الادا | This research aims to shed light on the between the training programs and their role in the administrative reform strategy in the sample held by the Office of denominational control federal training programs, at a time when government departments seek to meet the challenges in the fight against financial and administrative corruption, and in order to achieve this has been adopted Find the number of research approaches sober, represented in the basis of the analytical approach to test relations research and its variables, and launched search of a problem is expressed in a number of intellectual and practical questions in order to clarify the intellectual connotations of the variables under study and of the effectiveness of training programs, administrative reform strategy, being one of the modern subjects on Arab environment General and the Iraqi special environment.Find two assumptions major first for the relationship of the link has been included, and the second for effect relationship between research variables, has represented the research sample (105) employees in the training and support departments have department at the Federal Office of Financial Supervision, it has been used questionnaire as a key tool for this purpose, in addition to the use of the checklist for the purpose of measuring training programs impact on a sample of employees of other ministries (the Ministry of transport, the Ministry of Electricity) totaling (33) who have received training in the Court, as well as interviews with some of the departments for the purpose of collecting some information pertaining to the research variables ,it has been using a number of appropriate statistical methods to analyze data and test hypotheses, such as arithmetic mean, standard deviation, coefficient of variation, etc. in the final analysis, the results showed the health of most of the hypotheses and the most important of the existence of a correlation significant positive significant between research variables, and depending on the formulation of a number of conclusions which it is based researcher in the development of a number of recommendations to the Organization surveyed, with writing Conclusion It included several proposals for future studies later.

دور الاجتهادات والتدخلات المجتمعية في خطة تنمية الاقاليم لمحافظة ميسان The Diligence And Societal Intervention In The Development of The Province of Maysan

اسم المؤلف: محمود عبد الحسن ساجت
اسم المشرف: فضيلة سلمان داوود
الموضوع العام: الادارة والاقتصاد
السنة: 2013
الموضوع الدقيق: التخطيط الاستراتيجي
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: بعد عام ( 2003) برزت الحاجة الى موازنات خاصة للمحافظات للنهوض بواقع الخدمات فيها حيث كانت البنى التحتية شبه معدومة في بعض القطاعات ومتخلفة في قطاعات اخرى، وبعد اقرار موازنة تنمية الاقاليم من قبل الحكومة الاتحادية،والتي تضمنت تخصيص مبالغ الى كل محافظه (حسب | After a year (2003) there was a need to especially budgets to the governorates for the situation of services where the infrastructure almost non - existent in some sectors and backward in other sectors, and after the Approval of the budget development of regions by the federal government, which included customize Amounts to each Governorate (by percentage of population ) the Governorates implemented service projects in all sectors, in accordance with instructions issued of federal law for The annual budget and in accordance with instructions (1) for the year (2008) the governorates found themselves with great challenges, the best exploitation of those customizations is implemented the infrastructure projects by competition with time according to a Future vision and strategic planning. Maysan governorate is one of those governorates that has struggled to achieve the best services to the people of the governorate by forming an annual working group and steering committee to prepare such plans the governorate collaborated with (UNDP) for this purpose, and starting from the year (2012) the governorate organizing a referendum paper and electronic as well as seminars and discussion to involve the largest number of governorate people to prepare the plans and their views about prioritize projects according to these questionnaires and seminars as well as views of the working Group and the Steering Committee According to Law No. (21) for the year (2008) the governorate preparing plans, must be ratified by the Governorate Council, due to the fact that all the members of the Governorate council and even some officials in the province belong to political parties, that mean intervention of the preparation plans and choose some projects in accordance with the narrow partisan interests and nepotism and clienteles away from the priorities and the actual need of prepared strategy for the Governorate ( 2011 - 2014 ) and prepared by the Council itself. Was conducted a questionnaire to find out societal intervention in the preparation of previous plans , by distribution of (125) form , which included questions about the intervention of the citizen and the civil society organization and officials of the Governorate and deputies of the Council into preparing plans. after analyzed results according to this survey , showed that the citizen and the civil society organization is not on high level and the officials of the Governorate and the deputies of the Governorate council have intervened to favor their parties and their organizations. After providing a brief history and definition of Maysan Governorate and identify the opportunities and challenges facing the implementation of Maysan Governorate strategy, and review the experiences of some countries with relation of this development then ' review the recommendations and suggestion that would reduce those interventions and implementation of plans when using strategic planning (which is the aim of research) to achieve the wishes of the citizens to live in a safe environment includes the most basic requirements of life and to have reconstruction development away from any quotas or political intervention.

تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة : بحث تطبيقي في الشركة العامة لمنتوجات الالبان The Impact of Transformational Leadership Attributes In Applying The Total Quality Management Applied Research In The General Company For Dairy Products

اسم المؤلف: محمود عايد حسن المساري
اسم المشرف: عفاف حسن هادي الساعاتي
الموضوع العام: الادارة والاقتصاد
السنة: 2015
الموضوع الدقيق: ادارة صناعية
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تناول البحث موضوع تاثير ابعاد القيادة التحويلية في تطبيق ادارة الجودة الشاملة, وقد اختبر البحث في الشركة العامة لمنتوجات الالبان باعتبارها من الشركات الحيوية والمهمة في القطاع الصناعي وتقدم منتجات مهمة للمستهلك العراقي, وقد طبق البحث على عينة مكونة من (10 | The age in which we live witnesses a dramatic changes in most fields of life, the scientific and technological progress and the phenomenon of globalization share the increasing recognition of change and development requirements in the present and the future and keep up with all the developments of civilization, which requires that managers and workers empowered so that they can adapt and interact positively with the circumstances surrounding and this leads the managers and workers to be on a high degree of creativity. The research aims to determine the effect of transformational leadership attributes in the application of total quality management, which applied in the General Company for Dairy Products, it is one of the vital companies that provide an important products to the Iraqi consumer. The Transformational Leadership considers one of the factors affecting the success and permanence since the ability of organizations to cope with environmental change and continue with it depend highly on the ability of its management to adopt appropriate leadership style that achieves high levels of performance. The researcher adopted a descriptive analytical method in the analysis of the research problem, the research included two main hypothesis which are subdivided in to twelve sub - hypothesis subjected to the tests of research, a sample of (100) director has been selected distributed in the upper, middle and executive levels in the mentioned company , the researcher used the way the questionnaire as a tool head for collection data and information as well as structured visits and interviews conducted during the application period in the company. And for the statistical treatment of the research data a lot of statistical methods used including (correlation coefficient, calculation mean, standard deviation, the Spearman rank correlation, simple linear regression model, multiple linear regression model, the global analysis(. The research reached to a set of conclusions and recommendations, among the conclusions there is a strong correlation between transformational leadership attributes and principles of total quality management relationship, with the exception of the principle of participation of individuals working, in addition to that administrative leadership featured with a medium level of transformational leadership attributes and the commitment of the company management to support and implement the Total Quality Management , as for the main recommendations, they are : to raise the level of participation of individuals working in the company through their involvement in the administrative process and show interest in their ideas and opinions, which will impact on their performance, and the management of the company must pay attention to apply empowerment as a modern management strategy seeks to encourage transformational leaderships and their workers for the need to abandon traditional methods and systems for the management to be able to have access to continuous improvement in the services provided, and therefore the impact on the achievement of creativity.

اداء فـرق العمـــل في اطار التفاعــــل بين القيادة الرؤيوية ومرونة الموارد البشرية : بحث تحليلي لاراء القادة في مقر ديوان الرقابة المالية The Performance of Team Work Under The Interaction Visionary Leadership Practices And Human Resources Flexibility Search Analytical Leadership In The Office of Financial Supervision

اسم المؤلف: محمد ياسين رحيم التميمي
اسم المشرف: علي حسون فندي الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى بيان العلاقة بين المتغيرات الرئيسية (اداء فرق العمل في اطار التفاعل بين القيادة الرؤيوية ومرونة الموارد البشرية) للمنظمة المبحوثة (ديوان الرقابة المالية) ومن اجل معرفة ذلك فقد طبق البحث على المجتمع المتمثل بالقيادات الادارية والمكون من (42) | The research aims to release the relationship between the key variables (The performance of team work in light of the interaction between the visionary leadership and flexibility of human resources) of the Organization surveyed (Office of Financial control) and for the knowledge that has been applied research on the research community of the administrative leadership, consisting of 42 individual distributors by The organizational structure (the presidency of the Court, general managers and their assistants, and gentlemen experts), and adopted the researcher a number of research approaches discreet to test the relationship between research variables and to find out the answers to questions of intellectual and applied and the level of engagement and influence and benefit from relationships through the dissemination of research on the field respondent results.Use (the questionnaire) as a tool head of the collection of data and information plus personal interviews, has been hypotheses main and branch on which the research and on the relationships of the link test and influence in order to answer questions on the problem of search and access to the objectives to be achieved, have been using the number of the statistical methods such as the equation structural modeling, and the arithmetic mean, and the Standard deviation and percentages and the coefficient of rank correlation and simple regression analysis and track, in addition to the use of a number of shapes and diagrams to illustrate the relationship between the statement and the Search Sub dimensions and variables.The search to find a set of conclusions Among them was that there is a positive and significant correlation between the moral relationship variables of the study with a significant effect between the variables of the study, and this confirms that the results are similar to the funeral assumed assumptions search.Through the results obtained, this research have been a number of recommendations, including the need to strengthen the surveyed administrative leadership and modern, which has a constructive vision commensurate with the organization's goals with an emphasis on the importance of communication and its effective role between individuals and administrative Command's what would the organization achieves the best performance teams He urged departments to pay attention to Bemidji commitment among members of the working group and the adoption of flexible Aldrich of acceptable behavior and practices and able to adapt to environmental changes taking place in the Iraqi environment, and the search is over to make a number of proposals aimed at conducting research and future studies of the organization

تطور الانفاق الاستهلاكي الحكومي وانعكاسه على هيكل الحساب الجاري في العراق للمدة (1990 - 2014) The Evolution of Consumer Spending The Government And Its Reflection On The Current Account Structure In Iraq For The Period (1990 - 2014)

اسم المؤلف: محمد نوري داود المشعل
اسم المشرف: صلاح مهدي عباس البيرماني
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: لتجنب الاثار السلبية الناجمة عن ضعف مرونة الجهاز الانتاجي في الاستجابة للزيادة الحاصلة في الانفاق الاستهلاكي الحكومي قد يتم التوجه نحو الاستيرادات لسد الزيادة في الطلب المحلي الناجمة عن زيادة الانفاق الاستهلاكي الحكومي، وبما ان الاقتصاد العراقي اقتصاد ريع | To avoid the negative effects due to inflexibility of the domestic production in response to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy, yield economy unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility to increase in overall revenues, while being a regressive low flexibility in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that deficit caused by two imbalances, the imbalance of the government spending structure in favor of consumer spending and the imbalance of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought a large portion of this spending to it. Therefore the research aims to determine the impact of government consumer spending in the current account structure in light of increased government spending, through analysis the reality of government consumer spending and the current account structure in Iraq, and measure and analysis the impact of government consumer spending on the current account structure during the study period (1990 - 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and stationary data in the first - difference or the level or a combination of the two, The researcher has been found that the increase in the state of consumer spending, one of the main reasons to increase the current account deficit, as the increase in government consumption expenditure at one unit(million D.I) has led to the increase of imports of goods and services at (0.58) unit(million D.I) in the short term and at (1.16) million D.I in the long term, as the increased government consumption expenditure (1%) lead to increase in the visible and invisible trade account deficit, which represents the main component of the current account structure to (0.25%) in the long term and thereby increase the current account deficit, as well as the effect of money supply (M1) and the budget deficit in a current account in the long term if the increase (1%) in the money supply (M1) or the budget deficit lead to increased current account deficit by (0.38%) and (0.73%) respectively, while lead increased the budget deficit (1%) in the short term to increase the current account deficit rate of (0.45%), and a relationship from the budget deficit to the current account deficit confirms agreement the twin deficits theory with the reality of the Iraqi economy, and disagreement theory equivalent Alrikarda.

تقييم واقع اداء ادارة الموارد البشرية وافاق تطويرها : دراسة ميدانية في مركز وزارة النفط Human Resources Management Real And Development Scopes

اسم المؤلف: محمد معتوق عبود الحسني
اسم المشرف: جاسم محمد الذهبي
الموضوع العام: الادارة والاقتصاد
السنة: 2005
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: تهدف هذه الدراسة الى تشخيص واقع ادارة الموارد البشرية وافاق تطويرها في ديوان وزارة النفط والتي تعد من ابرز واهم الوزارات العراقية عبر مراحلها الاربعة ( التشخيص, والتوصيف, والتنفيذ, والتقييم ).وقد تحددت مشكلة الدراسة في عدد من التساؤلات اهمها : ما مستوى ف | This study aims at knowing the real human resources management and scopes development in Oil Ministry Center. Which are considered the most important Iraqi Governments (Diagnose, prescribe, implement and evaluate). The problem of the study is Limited to a number of questions : what is the effectiveness level of the human resoures management in Roles practice of operation and strategic in oil ministry center? How it implement of Human resoursce functions in oil ministry center ?In order to achieve the a bove - mention aim of the study and answer the questions of the problem, the study is applied to a sample of (105) persons Who are exectives mengers and employees, as well as human resources staffing, there are numbers (30) persons. Thus it become total study sample (135) persons. the questionnaire has been used as atool to collect the data and information, to analysis the responses, the researcher uses a number of statistical instrument : weighted coefficient, (X2) and (t) test, variation, regression, and path analysis. The statistcal instrument are applied on the computer by adopting (spss) and (Minitab) programs and Basic language. The study draws anumber of conclusimns, the must important of which are : there is significant relationship, as well as there is between main a valuable of study (Diagnos, prescribe impact for them on Implement and Diagnose in Human Resoures management evaluate, and the level of this impact will be increased when they act together, as well as implement a valuable in first order when impact in Human Resources management evaluation and the results of the empirical study confurm the importance of roles operation and strategic, and implement of Human Resources functions in management evaluation which requires the public sector organizations which try to evaluate of Human Resources management to adopt, diagnose of roles strategies & operation and implement of process at evaluate, and consider perscribe subjective criteria and objective criteria one of Human resources management evaluate out puts.

تقييم رضا المرضى عن الخدمة التمريضية : بحث مقارن Evaluation of Patient Satisfaction For Nursing Service / Comparative Research

اسم المؤلف: محمد مخيلف حاوي التميمي
اسم المشرف: نادية لطفي عبد الوهاب الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة التمريض
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يهدف البحث الى التعرف على مستوى الرضا المتحقق لدى عينة من المرضى الراقدين في المستشفيات المبحوثة ( الكندي التعليمي, بغداد التعليمي , واليرموك التعليمي ) , فضلا عن تسليط الضوء على الواقع الملموس لخدمة التمريض وعلى وجه الخصوص في المستشفيات التعليمية الحكوم | This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al - Kindy Teaching Hospital, Baghdad Teaching Hospital, and Al - Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree of their satisfaction with the nursing services offered in the targeted hospitals. The study scale has been tested for its reliability and validity. The researcher used the statistical measures of Factor Analysis, Mean, Standard Deviation, Kaiser - Meyer - Olkin) exploratory measure, Bartlett Test which measures the association relationships among variables. Moreover, the researcher used the Mann - Whitney test for individual differences among patients’ answers in the targeted hospitals in the Statistical Package for Social Science (SPSS) for Windows.The researcher concluded a set of conclusions, some of which were shared among the targeted hospitals. The most significant conclusions include although the nursing services are delivered in a high - quality professional manner, but the delivery of such services is somewhat delayed from predetermined times which gives the patients an impression of absence of attention with the patients and what they need of care throughout their hospitalization. Furthermore, the nursing staff do not care appropriately in engaging patients in the health care delivered for them, which generates the feeling of absence of interest of the nursing staff with the patients.The researcher suggested a set of recommendations including the necessity of quickening the delivering the nursing services in time in order to substantiate a good impression among patients relative to the extent of their value in the hospital. Additionally, it is vital to take more care of improving the nursing skills for nursing staff through engaging them in specialized courses in order to enhance their competences. Ultimately, it is necessary to quicken the delivery of the nursing services in the appropriate time in order to substantiate a good impression among patients relative to the extent of their value in the hospital.

استعمال البرمجة الديناميكية العشوائية في تخطيط الانتاج مع تطبيق في شركة مصافي الوسط Using Random Dynamic Programming In Production Planning With Application In The Midland Refineries Company

اسم المؤلف: محمد كاظم هواش
اسم المشرف: خالد ضاري عباس الطائي
الموضوع العام: الادارة والاقتصاد
السنة: 2012
الموضوع الدقيق: بحوث العمليات
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يتضمن البحث بناء انموذج برمجة خطية,ويحل بواسطة البرمجة الديناميكية لايجاد قيم متغيرات القرار وقيمة دالة الهدف.وقد تم بناء الانموذج باستخدام بيانات ثلاثة مصافي في شركة مصافي الوسط وهي (مصفى الدورة ,مصفى السماوة ,ومصفى النجف),وباعتبار ان كميات الطلب على كل | This research deals with Building A probabilistic Linear programming model representing ,the operation of production in the Middle Refinery Company (Dura , Semawa , Najaif ) Considering the demand of product (Gasoline , Kerosene ,Gas Oil , Fuel Oil ).are random variables ,follows certain probability distribution , which are testing using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution. The Built programme is transformed in to deterministic one and then solved by using Dynamic Programming ( Backward procedure ) To find the Optimal values of Descion variables and Optimal value of Objective Function. All the results are explained in tables, we work on using Dynamic programming according to the Rule of Richard Bellman for Optimality ,which depend on sub divide the Big problem ,in to sub problem ther is an Optimal Solutions ,then thes Solutions are Optimize to reach the final Optimal Solution, The Show all results included a private thesis in a special tables

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

اسم المؤلف: محمد كاظم شمخي جبر الدراجي
اسم المشرف: وليد عبد المنعم عباس الدركزلي
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: الاقتصاد
الدرجة: دكتوراه
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: محمد فاضل نعمة الياسري
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
السنة: 2004
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: محمد فاضل نعمة الياسري
اسم المشرف: علي حسين علي الدوغجي
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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

اسم المؤلف: محمد علي صفاء الجلبي
اسم المشرف: سعد العنزي
الموضوع العام: الادارة والاقتصاد
السنة: 2008
الموضوع الدقيق: ادارة المستشفيات
الدرجة: دبلوم عالي
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يمثل التسجيل الطبي الجزء المهم تقديم الخدمة الصحية لما يحتويه من معلومات هامة عن التاريخ الصحي والطبي والفحوصات المختبرية والشعاعية للشخص المريض والتي تعطي صورة واضحة للطبيب عن طبيعة المرض وبالتالي الوصول الى التشخيص الصحيح ووضع خطة العلاج الناجحة واعطاء

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

اسم المؤلف: محمد عدنان عبد
اسم المشرف: اثير انور شريف
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: ادارة عامة
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: 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)

اسم المؤلف: محمد عبد الله ابراهيم العزاوي
اسم المشرف: عبد الفتاح امين حسن
الموضوع العام: الادارة والاقتصاد
السنة: 2003
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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

اسم المؤلف: محمد عبد الزهرة عاتي
اسم المشرف: جليل شيعان ضمد البيضاني
الموضوع العام: الادارة والاقتصاد
السنة: 2010
الموضوع الدقيق: الاقتصاد
الدرجة: ماجستير
الجامعة: جامعة بغداد
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: Economic development is very important either to the developing or developed countries. Also economic development required many efforts and time, which concentrated on the whole levels. It would a not be established unless these countries will follow suitable strategy and saving money. There for, that made the developing countries can not attained suitable step of economic development, because it suffered from short in their resources to fund the development. Therefore, these countries are obliged to fund themselves from external resources. In this direction these countries knew a more thanone resources. In the 1970 s external debts took the first, while in the beginning of 1990s a new direction appeared called upon the developing countries to open their economics for the foreign investment, because they are the good resource for borrowing, besides the great role that will play to cover the saving gap and other factors such as new technology and technical skills.The study depends upon a Hypo thesis which says" " Most of the Arab countries and alike from the developing countries suffered from the lack in local resources to fund the economic development.that, of course drive them to depend on the foreigner finance to get red of the gap in the local resources )) Finally there are some suggestions and conclusions.
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