العلم العراقي
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تاثير ايفاء ديوان الرقابة المالية الاتحادي بمتطلبات معيار الانتوساي 3000 على تعزيز جودة تقارير رقابة الاداء == The Effect of the compliance of the Federal Board of Supreme Audit with the requirements of the INTOSAI 3000 standard to enhance the quality of performance control reports

اسم المؤلف: طالب حميد عبد الله الزبيدي
اسم المشرف: صفاء احمد محمد العاني
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الية مقترحة لاعداد قائمة التدفقات النقدية المتوقعة لتدعيم المؤشرات المالية بالتطبيق على شركة بغداد للمشروبات الغازية (مساهمة خاصة) == Proposed mechanism for preparing the list of expected cash flows to support the financial indicators applying to Pepsi Baghdad for soft drinks (private contribution)

اسم المؤلف: سمر منذر عبد الواحد
اسم المشرف: صفوان قصي عبد الحليم
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

الابلاغ المتكامل ودوره في تعزيز قرارات الاستثمار - دليل استرشادي مقترح للتطبيق في البيئة العراقية == Integrated reporting and its role in promoting investment decisions - A proposed guideline for application in the Iraqi environment

اسم المؤلف: سكنه سوادي وادي السلطاني
اسم المشرف: سلمان حسين عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

استعمال التكلفة المستهدفة الخضراء والتحليل المفكك لتخفيض التكاليف وتحقيق الميزة التنافسية == Use of Green Target Costing and Teardown Analysis to Reduce Costs and Achieve Competitive Advantage)

اسم المؤلف: دعاء احمد عبد الرضا الجادري
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تكامل بطاقة العلامات المتوازنة وتقنية (TDABC) وانعكاسه على تخفيض التكاليف == Integration the Balanced Scorecard and (TDABC) technology and its reflection on cost reduction

اسم المؤلف: حيدر موسى فالح
اسم المشرف: حنان صحبت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دور ديوان الرقابة المالية الاتحادي في تحسين تقديرات الموازنة العامة الاتحادية : الية مقترحة == the Role of the Federal Board of Supreme Audit in the Improving the in examining federal budget estimates : Proposed mechanism

اسم المؤلف: حسين شاكر محمود
اسم المشرف: صفوان قصي عبد الحليم
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تقويم الدليل الاسترشادي الصادر عن ديوان الرقابة المالية الاتحادي على وفق معايير IIA وانعكاسه على تعزيز كفاءة التدقيق الداخلي == Evaluation of the guidance manual issued by the Federal Audit Bureau in accordance with IIA standards and its impact on enhancing the efficiency of internal auditing

اسم المؤلف: حسن فائز حسين الشمري
اسم المشرف: محمد عبد الله ابراهيم العزاوي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

قياس التكاليف على اساس الانشطة الموجهة بالوقت ودوره في تقويم الاداء على وفق نظام محاسبة المسؤولية : دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية - قطاع البان ابي غريب (مصنع الرافدين) == Measurement of costs on the time - driven activity - based and its role in evaluating performance according to the responsibility accounting system : Applied Study in the General Company for Food Products - Abi Gharib Dairy Sector (Rafidain Factory)

اسم المؤلف: اكرم خاشع بديوي
اسم المشرف: حنان صحبـت عبد الله
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

تكامل تقنيتي تحليل القيمة والهندسة المتزامنة ودوره في تخفيض التكاليف وتحقيق الميزة التنافسية == Integration Techniques of Value Analysis & Concurrent Engineering and its Role in Reducing Costs and Achieving Competitive Advantage

اسم المؤلف: علي عبد الحسين هاني الزاملي
اسم المشرف: منال جبار سرور السامرائي
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

مواجهة تحديات تطبيق معيار الايجار IFRS 16 وتاثيره في جودة الابلاغ المالي للوحدات الاقتصادية العراقية == Meet the challenges of applying IFRS 16 and its impact on the quality of financial reporting for Iraqi economic units

اسم المؤلف: احمد سعد جاري الاسدي
اسم المشرف: عامر محمد سلمان الجنابي
الموضوع العام: الادارة والاقتصاد
السنة: 2018
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
الملخص:
المصادر:

دور الكلف الملائمة في ترشيد القرارات الادارية : دراسة تطبيقية في شركة الصناعات الخفيفة

اسم المؤلف: حذام فالح النعيمي
اسم المشرف: منذر اسحاق المعتوق
الموضوع العام: الادارة والاقتصاد
السنة: 1994
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

اثر انخفاض التخصيصات المالية في اعداد الموازنة الجارية : دراسة ميدانية في بعض الجامعات العراقية

اسم المؤلف: وحيد محمود رمو
اسم المشرف: مثنى غني الجبوري
الموضوع العام: الادارة والاقتصاد
السنة: 1993
الموضوع الدقيق: المحاسبة المالية
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

دور ضريبة الدخل والتضخم في تقييم الاسهم العادية : دراسة تحليلية في عدد من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == The Role of Inflation And Income Tax In The Stock Valuation An Analytical Study In A Number of Industrial Shareholding Companies Listed In The Iraq Stock Exchange

اسم المؤلف: علي محمد حسن الكشوان
اسم المشرف: محمد علي ابراهيم العامري
الموضوع العام: الادارة والاقتصاد
السنة: 2016
الموضوع الدقيق: المحاسبة الضريبية
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: This study examines the role of inflation and income tax in the stock valuation of industrial shareholding companies listed in the Iraq Stock Exchange for the years (2009 - 2013).in the evaluation of stocks under the influence of the joint stock companies' inflation. To determine the extent of the disparity between the nominal value of shares before and after tax, as well as between the real value of the shares after deducting inflation before and after tax in the case of zero growth.The study depended on annual reports of the companies of the research sample of the Iraq Stock Exchange, as well as the Iraqi Securities Commission. Besides the annual reports issued by the Ministry of Planning, as well as annual reports and statistical bulletins issued by the Central Bank of Iraq, Where the study sample included five industrial companies to study the necessary data were available.Results of the study showed that inflation has a greater role in the assessment of stocks than the tax. The hypothesis which says the tax's role is bigger than the differentiation of evaluation of nominal shares for the real share of inflation, has been rejected.The study concluded to a set of abstracts in which, the corporate income tax has a role in increasing the risk of systemic coefficient, which in turn led to an increase in the cost of financing (discount rate), and this was contrary to the opinion of (summers.1981) resulting in a decrease in the value of common stock. Except for one company in which its beta coefficient appeared negative because of the rates of return achieved for the company don't agree with the rates of return achieved for the market portfolio. The results also showed that inflation has a greater role in the differentiation of stocks evaluation than the tax through the results that have emerged for companies in the study case was standard is the nominal value per share before tax. Also, the study found that the rate of inflation was instrumental in reducing the cost of funding considerably before tax as the cost of financing is negative and this was reflected on the stock value as a negative. Also, the study found that the rate of inflation was greater than the tax on profit per share of real nominal pre - tax. And the study found many recommendations, the corporate attention to inflation and supporting financial statements with an extension shows the impact of inflation.The usage of borrowed f in an efficient way in the financial structure of the company in order to receive tax savings, because the cost of funding the borrower is less than the cost of financing property. As well as corporate attention to beta (B) do not approach the more systemic risk required rate of return increased and then decreased stock value. Also stated in the recommendations on the General Commission for taxes to reconsider the fixed tax rate on corporate income and replacing it with a progressive tax, applying the principle of Justice and equality.

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

اسم المؤلف: الهام هاشم محمد السهلاني
اسم المشرف: حسن عبد الكريم سلوم الربيعي
الموضوع العام: الادارة والاقتصاد
السنة: 2014
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: يعد النظام المحاسبي الحكومي من المتطلبات الرئيسة لامداد الوحدات الحكومية بالمعلومات اللازمة لاتخاذ مختلف القرارات بوصفه نظاما للمعلومات، ولم تعد مهمة النظام المحاسبي الحكومي في الوقت الحالي قاصرة على ان يكون دليلا للتصرفات المالية ومرشدا للسلوك في ال | The accounting system of government of the main requirements for the supply of government units with the necessary data to make different decisions as an information system , is no longer the task of the accounting system of government at the moment is limited to be a guide for the conduct of financial and guide for the conduct of the legal accountability , but must be seen as a way to help in practice the task of the government administration in various fields, including the field of performance evaluation , because of its great ability to provide administrative work useful facts. Hence the importance of this study is to find out the role of the accounting system of government currently approved in the evaluation of the performance of government units and what it needs to develop.Here the study highlights the problem of (The government accounting system applied in public universities do not Ioafr information necessary to evaluate the efficiency and effectiveness of the performance of government services).The study was based on the premise that (the accounting system of the government's role in evaluating the performance of the units centrally funded within the state budget).In light of the foregoing , the study aims to indicate the role of the accounting system of government in evaluating the performance of the units are centrally funded under the general budget of the state of the application on the Mustansiriya University, To achieve this goal has been to prepare a questionnaire and analyzed statistically, as well as dependence on final statements of the Mustansiriya University and four faculties of colleges for the period from 2009 to 2012.And that the most important conclusions reached by the study are : 1 - The accounting system of government is designed to assist in the evaluation of government performance by providing the necessary information about the programs and activities carried out by government units and ensure achievement of objectives and specific programs and achieve its expected results.2 - The requirements of performance evaluation of government provide information about targets that seek unity government to achieve, as well as provide information on the costs of planned and actual activities of the unit of government, and that these requirements are not available in the state budget in its current form is not in the accounting system of government and thus can not know the extent of the efficiency and effectiveness of the government's performance.Either the most important recommendations of the study are : 1 - The need to do a performance evaluation in government units, so as to find out the reasons behind the failures in their work and try to correct it and to find out those responsible for these failures and to hold them accountable in order not to be public money likely to be extravagant and wasteful, and contrast knowledge of factors successes, disseminate and reward those responsible for there to be an incentive for all employees in government units to provide the best.2 - should be the development of the style of the current budget by starting the application programs and budget performance, because the current budget is not able to diagnose problems and provide solutions due to lack of the possibility of follow - up and evaluation of the performance of the programs and activities of government. 3 - The need to use the accrual basis and cost accounting In the accounting system of government.

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

اسم المؤلف: وسن يحيى احمد الساكني
اسم المشرف: سعد سلمان عواد المعيني
الموضوع العام: الادارة والاقتصاد
السنة: 2017
الموضوع الدقيق: المحاسبة
الدرجة: دكتوراه
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: The researchers interested in studying the situation of accounting theory assumptions about (compensation administration, the premise of religion and political costs) and its relation to the positions and behavior of the administration towards the selection of specific accounting policy without the other on the grounds that these policies provided by accounting standards as substitutes for measurement and disclosure. But most of those studies and research have taken place in the stable economic conditions or implicitly assumed it as well. But this research is trying to test the ability of accounting standards on the production of lists (accounting numbers) have the ability to interpret the economic conditions of economic units under the conditions of the financial crisis and the behavior towards those standards departments under the same circumstances. Thus, the problem of the research revolves around the appropriateness of the current financial reporting (measurement and disclosure) in the Iraqi banking sector in the presentation and interpretation of the real results of economic conditions of the units in the shadow of the financial crisis, and included the importance of the study to understand the relationship between the stomach accounting standards in accordance with the statutory entrance and behavior of departments in reporting activity results and financial position in light of the financial crisis and considering that this behavior and their reactions and the impact on the basis of financial reporting in the development of standardsin the local environment, also aims to study the criteria ability (local rules and international accounting) in interpreting the results of economic units and predict their situation under conditions financial crises. The researchfound a set of conclusions and perhaps the most important : 1. The theoretical situation close to reality compared to the theory of the standard, the former concerned the interpretation to know the reasons for the preference management of this practice without the other, and by the assumptions that explain the administrative behavior and predict the results of the accounting practice on the financial position of economic unity second Contrary to that put forward plans for what ought to be practice.2. Despite the emergence of the entrances for various construction accounting theories, but that all the entrances are focused on the first two approaches and modes based on the empirical basis using a realistic analysis of accounting practice, and the second standard is based on the trends and keep accounting theory to reach the ideal goals and believes the need for taking into account the fact when building a practical standard theory in order to be viable.3. that the financial reporting of the results do not reflect the real results of the unit in the shadow of the financial crisis, and for several reasons, including the administration's desire to retain administrative positions or to avoid losing their customers from existing and potential investors, especially in light of the low value of the assets and the recognition of the changes associated with crises He also recommended that the search : 1. The need for accounting and regulatory standards of the Iraqi Council in response to update issued by the accounting standards, particularly with regard to the acute financial crisis times.2. trend towards the application of international accounting standards in order to unify the financial statements with the countries of the world for the purpose of comparison and the expansion of foreign investment in the local environment.3. the necessity of activating the role of regulatory bodies for the application of professional and ethical standards and the application of corporate governance to curb the exploitation of accounting practices in conditions of crisis.

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

اسم المؤلف: نور عبد الرزاق عبد الله
اسم المشرف: ابراهيم محمد علي طاهر الجزراوي
الموضوع العام: الادارة والاقتصاد
السنة: 2011
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:
المستخلص: ان الاستثمارات المالية تدعم عملية التنمية الاقتصادية والاجتماعية، فضلا عن ذلك تعد الاستثمارات المالية من اهم الانشطة المصرفية التي تحقق الايرادات المجزية نتيجة قيام المصارف التجارية باستلام الودائع المصرفية ومن ثم تشغيلها وتوجيه هذه الاموال الى المجالات | The financial Investments support economic and social development process, in addition, they are Considered one of the most important banking activities that achieve great revenues due to bank deposits that commercial bank receives, and then direct them toward suitable investing fields. The research sheds the light on financial investments in commercial banks, and determines their ability in directing the available money toward the best investing fields, and determining the feasibility of these investments; that is, through analysis financial statements, and determining negative and positive deviations for the purpose of diagnose the negative deviations, handling them, and developing positive deviation. The trade bank of Iraq is chosen for this study, for the period (2007 till 2009) by using financial indices that are (quantity, and qualitative that related to financial evaluation and analysis); and in application, suggested mathematical structured patterns are formulated to clarify efficiency, effectiveness and risk (security) of financial investments. The study comes out with a number of conclusions and recommendation related to study subject, the most important of them are : 1. The first models function states negative deviation of total investments index to current accounts and deposit as a result of the decrease in efficiency of Trade Bank of Iraq, to employ the surplus money in current account and deposit in investing fields due to political, economic, and security circumstances of Iraq during these periods; and according to central bank of Iraq, banks has been obligated to cut government deposits of money directed toward investment.2. The second model function explains positive deviation to net profit index after tax to the total investments which denote profitability efficiency of Trade Bank of Iraq in achieving profit.

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

اسم المؤلف: نهاد حسين احمد
اسم المشرف: نجيب سليمان بطرس
الموضوع العام: الادارة والاقتصاد
السنة: 2006
الموضوع الدقيق: المحاسبة
الدرجة: ماجستير
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة: العربية
مكان الجامعة: بغداد
الصفحات الاولى:

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.

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
الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
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.
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