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تصميم نظام التكاليف على اساس الانشطة لعينة من محطات تصفية المياه في امانة بغداد == System Design Costs on the Basis of the Activities of A Sample of Water Purification Plants in the Municipality of Baghdad
Author name:
محمد كريم حميد الجبوري
Supervisor name:
بهاء حسين محمد
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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خصائص نظام الابلاغ المالي في ظل متطلبات اقتصاد المعرفة : انموذج مقترح == Characteristics of Financial Reporting System under the Requirements of the Knowledge Economy "Proposed Model
Author name:
محمد ابراهيم علي
Supervisor name:
بشرى نجم عبد الله المشهداني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور المقاييس المالية وغير المالية بالتقنيات الكلفوية وانعكاسها على تقويم الاداء == The Role of Financial and Non - Financial Measures in Cot Techniques and Their Reflection on Performance Evaluation
Author name:
لينا كرابيت كريكور
Supervisor name:
منال جبار سرور السامرائي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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المحاسبة عن الاداء البيئي ومدى تطبيقها في الوحدات الاقتصادية العراقية : دراسة نظرية وتطبيقية في الشركة العامة للصناعات الجلدية ومعاملها == The Accounting for Environmental Performance and the scope of its Application in the Iraqi Economic Entities
Author name:
ليلى ناجي مجيد محمد الفتلاوي
Supervisor name:
ثائر صبري محمود الغبان
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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المعالجة الالكترونية للبيانات في التعاملات المصرفية ودورها في اعداد الكشوفات المالية المرحلية == Electronic data processing in banking role in the preparation of interim financial statements
Author name:
ليث علي حمادي
Supervisor name:
علي حسين علي الدوغجي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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ادوات تكنولوجيا المعلومات ودورها في التعليم المحاسبي : دراسة تطبيقية في الجامعات والمعاهد الفنية في اقليم كوردستان العراق == Tools of information technology and their roles in accounting education “A practical study of universities and technical institutes in Iraqi Kurdistan region”
Author name:
لقمان محمد سعيد
Supervisor name:
ابراهيم محمد علي طاهر الجزراوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تطوير النظام المحاسبي الحكومي لتعزيز كفاءة اداء الوحدات الخدمية == Developing of the Governmental Accounting System To Enhance the Efficiency of Service Units Performance
Author name:
كفاح سامي حسين الياسري
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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قياس مخاطر الائتمان المصرفي والافصاح المحاسبي عن التعثر المالي في المصارف العراقية == Measurement of Bank Credit Risks and Accounting Disclosure for financial Distress in Iraqi Banks
Author name:
فداء عدنان عبيد
Supervisor name:
نصيف جاسم محمد علي الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور تقنيات ادارة الكلفة في تخطيط التكاليف وتخفيضها : دراسة ميدانية في الشركة العامة لصناعة الزجاج والسيراميك - مجمع انتاج الزجاج == Role of cost management techniques in planning the costs & reducing it ( An applied in the state company for class & ceramic industry)
Author name:
فايز هلال عبد الله الشمري
Supervisor name:
فائز نعيم يوسف
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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العلاقة بين التدقيق الداخلي وبيئة الوحدة الاقتصادية : دراسة تطبيقية في البنك المركزي العراقي == The Relationship between Internal Auditing and the Economic Unit Environment An applied Study in Central Bank of Iraq
Author name:
فاطمة صالح مهدي الغربان
Supervisor name:
فاطمة صالح مهدي الغربان
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور نظم المعلومات المحاسبية المتكامل في مكافحة ظاهرة الفساد المالي : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية == The role of integrated accounting information system in the fight against financial Corruption An empirical study in the general company for vegetable oil industry
Author name:
فاطمة زيد سلمان القره غولي
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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مدى التوافق بين سوق العمل ومناهج التعليم المحاسبي
Author name:
فاروق سلمان شفيق
Supervisor name:
عبد الفتاح امين حسن
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تكاليف الجودة بالتعليم العالي ودورها في تقويم الاداء وفق معايير الاعتماد الاكاديمي
Author name:
غادة طارق عبد المجيد
Supervisor name:
منال جبار سرور السامرائي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور المستثمرين في تقييم جودة الابلاغ المالي وانعكاساته على اتخاذ القرار الاستثماري : دارسة ميدانية في سوق العراق للاوراق المالية
Author name:
عمار عبد القادر صالح
Supervisor name:
عباس حميد يحيى التميمي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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اطار مقترح للحد من استخدام مرونة المعايير المحاسبية الدولية في ممارسات ادارة الارباح == Proposed Framework to limit the use of flexibility in international accounting standards in Earnings management Practices
Author name:
عماد محمد كندوري
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور ادارة الكلفة في تحسين قيمة المنتوج باستخدام اسلوب هندسة القيمة : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == The Role of cost management with using value engineering technique ) In improve product value
Author name:
عماد محمد كندوري
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تقييم مستوى الابلاغ المالي القطاعي على وفق خصائص الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Evaluation of Segment Reporting Extent Using Firm Characteristics of Iraqi Listed Corporations in ISX
Author name:
علي محمود بريهي الانباري
Supervisor name:
سلمان حسين عبد الله الطيار
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تاثير المحاسبة عن الموارد البشرية في تقويم الاداء : دراسة تطبيقية في مصرف بغداد للمدة من 2006 - 2008 == Effect Of Human resources Accenting on performance evaluation (Applied study in Baghdad Bank for the Period 2006 - 2008
Author name:
عذراء ﺻكبان عطية الفرطوسي
Supervisor name:
عباس حميد يحيى التميمي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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الحد من اثار ادارة الارباح في اطار المدخل الاخلاقي لنظرية المحاسبة : بالتطبيق على عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Reduce Effects of Earnings Management in the Context of the Ethical Approach of the Accounting Theory An applied study in a sample of Corporation listed in Iraq Securities Exchange
Author name:
عدالت محمد توفيق
Supervisor name:
سلمان حسين عبد الله الطيار
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تقويم اداء الوحدات الاقتصادية في ظل متغيرات بيئة الاعمال المعاصرة بالتطبيق في الشركة العامة للصناعات الكهربائية == Evaluation Performance of the Economics Units under THE variables of contemporary Business environment A Practical in Company of Electric Industry
Author name:
عبد خلف عبد الجنابي
Supervisor name:
نصيف جاسم الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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اطار مقترح لتطوير النظام المحاسبي الحكومي في العراق على وفق لنظام الاتحادي == A proposed framework for the development of the governmental accounting system in Iraq, according to the federal system
Author name:
عبد الهادي سلمان صالح الحسيني
Supervisor name:
ابراهيم محمد علي طاهر الجزراوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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صياغة انموذج للابلاغ المالي عن الاصول غير الملموسة : بالتطبيق على عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Formulating financial reporting model for intangible assets In implementation on corporations listed at Iraq stock exchange
Author name:
عبد الرضا حسن سعود جابر
Supervisor name:
بشرى نجم عبد الله المشهداني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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القوائم المالية التنبؤية ودورها في ترشيد القرارات الاستثمارية بالتطبيق على مصرف الشمال للتمويل والاستثمار == Forecasting Financial Statements And Them Role In Guiding The Investment Decisions
Author name:
عبد الرحمن سعيد علي العبيدي
Supervisor name:
لبنى زيد ابراهيم
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تكامل المحاسبة الادارية مع متطلبات المحاسبة المالية للابلاغ عن الاصول غير الملموسة المكونة داخليا == Integration of Management Accounting with the requirement of Financial Accounting to reporting on Internally Generated Intangibles Assets
Author name:
عبد الحسين توفيق شبلي السعد
Supervisor name:
عباس حميد يحيى التميمي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
Abstract:
The emergence of techniques of management accounting strategy may make way for Management Accountants of that changes the focus of management and control of production processes to strategic issues, and review recent and ongoing and impartial international accounting standards, particularly Standard No. 38 - intangible assets, has revealed that some of these standards have not benefited greatly from the techniques of management accounting and private technology LCC, and for the reporting of intangible assets, consisting internally, but in order to achieve better reporting should focus on the integration between financial accounting and management accounting, and that the essence of this integration is that each of the financial accounting and management accounting for each development sector, and the direction of increased research on a particular perspective. The Financial Accounting has moved from the accounting historical cost for the purposes of calculating the profit and determine the financial position to fair value accounting for the purposes of evaluation and decision - making, through disclosures conducted by economic unit for the fair value of certain items of financial statements. Either management accounting has shifted from planning and control short - term to planning and control strategies. Therefore, this study comes to shed light on the importance of integration between the major fields of Accounting (financial and management), and the reflection that in a positive way at the financial reporting process and the quality of the information reported. This study has reached a set of conclusions of the most important : 1 - The activity in the light of the knowledge economy and the rapid developments in technology, accounting for factors put pressure on the economic units in the face of these changes so that the capacity of these units to stay in the business world but is directly related to the wisdom of the extent and speed of interaction with these changes.2 - Can not be that financial accounting is far from technologies adopted by the management accounting, so the application of certain technical before the economic unit must be in coordination with the financial accounting system, otherwise there will be negative repercussions affecting the objectivity of information provided.3 - The accounting treatment for intangible assets do not include at only a small percentage of the market value of the units that have the first concrete is based on knowledge. It was the most important recommendations that emerged from the study are summarized as follows : 1 - The capitalization of R & D expenditure always reflect the real value of economic unity, especially if we consider that IAS 38 is the entrance to the capitalization of these expenses, and that this measure does not conflict with the principles of accounting.2 - Calling the Iraqi professional organizations existing to issue a standard for intangible assets takes into account the privacy of the Iraqi environment, and at the same time does not conflict with the international standard 38.3 - Periodical review the consolidated accounting system applied to industrial companies in Iraq, so that the system keep pace with rapid developments.
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الابلاغ المالي عن المشتقات المالية للتحوط من مخاطر السوق على وفق المعايير المحاسبية الدولية : انموذج مقترح للمصارف العراقية == The Financial Reporting for Financial Derivatives to Hedge Market Risk According to The International Accounting Standards : A Suggested Model for Iraqi Banks
Author name:
عباس فاضل عبد الامير العكيلي
Supervisor name:
علي حسين علي الدوغجي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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