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تكامل تقنيتي التكلفة المستهدفة ومحاسبة استهلاك الموارد لزيادة انتاجية الوحدة الاقتصادية في العراق == Integration Techniques of Target Costing & Resources Consumption Accounting to Increase The Productivity of The Economic Unit in Iraq

Author name: حاتم كريم كاظم

Supervisor name: حنان صحبت عبد الله

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:

تحديث النظام المحاسبي الموحد للمصارف وشركات التامين على وفق متطلبات معايير المحاسبة الاسلامية == Modernization The Unified Accounting System For Banks And Insurance Companies According To The Requirements Of Islamic Accounting Standards

Author name: ايمان حازم عريبي

Supervisor name: صفوان قصي عبد الحليم

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:

استعمال محاسبة استهلاك الموارد RCA لتطبيق معيار القطاعات التشغيلية IFRS 8 في العراق == Use of Resource Consumption Accounting to apply the Operating Segment IFRS 8 Standard in Iraq

Author name: اسراء علي احمد

Supervisor name: حنان صحبت عبد الله

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:

تقييم جودة الابلاغ المالي في ظل تغليب الجوهر الاقتصادي على الشكل القانوني للممارسات المحاسبية في بعض الوحدات الاقتصادية العراقية == Evaluation the Quality of Financial Reporting under Substance over Form of Accounting Practices in someIraqi Economic Units

Author name: نجاة حميد صخر

Supervisor name: صفوان قصي عبد الحليم ال طه

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:

انعكاس تبني معايير المحاسبة الدولية للقطاع العام على جودة الابلاغ المالي وتقييم الاداء في الوحدات الحكومية العراقية == Reflection of IPSAS adoption on the quality of financial reporting and performance evaluation in Iraqi governmental units

Author name: نهاد حسين احمد علي

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:

تقييم تاهيل المدقق في العراق على وفق متطلبات AICPA وACCA وانعكاسه على جودة الاداء المهني == Evaluation of the auditor's qualification in Iraq according to the requirements of AICPA and ACCA and its reflection on the quality of professional performance

Author name: محمد سالم سبتي

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:

تاثير تطبيق محاسبة التحوط عن تغيرات اسعار صرف العملة الاجنبية في جودة الابلاغ المالي بالتطبيق على شركة بغداد للمشروبات الغازية (مساهمة خاصة) == Effect of Hedge Accounting on Foreign Exchange Rate Changes on Quality of Financial Reporting Applied to Baghdad Company for soft drinks

Author name: محمد جاسم محمد

Supervisor name: عامر محمد سلمان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

تاثير التحفظ المحاسبي في السلوك الاستثماري دراسة تحليلية في الشركات المدرجة في سوق العراق للاوراق المالية == The Effect of Accounting Conservatismon Corporate Investment Behavior of companies listed on the Iraq Stock Exchange

Author name: فرحان محسن حماده

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:

تاثير تبني تطور المعايير الدولية للابلاغ المالي في جودة المعلومات المحاسبية وانعكاسها على كفاءة قرارات الاستثمار في البيئة العراقية == Effect of the Development of International Financial Reporting Standards (IFRS) Adoption in Quality of Accounting Information and it's Reflection on the Efficiency of Investment Decisions in the Iraqi Environment

Author name: علي ناصر ثابت النوري

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:

دور ERP في تعظيم التدفقات النقدية من العمليات التشغيلية وانعكاسه على دقة الابلاغ المالي == Role of ERP in maximizing cash flows from operations processes and its reflection on the accuracy of financial reporting

Author name: علي محمد يوسف الكرعاوي

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:

تاثير ادارة وقياس تكاليف الطاقة غير المستغلة وتحسين جودة المنتجات في تخفيض التكاليف للوحدة الاقتصادية في العراق == Effect of managing and measuring unused capacity costs and improving the quality of products in reducing costs for the Economic unit in Ir

Author name: علاء احمد علي

Supervisor name: منال جبار سرور

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:

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

Author name: طالب حميد عبد الله الزبيدي

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

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)

Author name: سمر منذر عبد الواحد

Supervisor name: صفوان قصي عبد الحليم

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:

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

Author name: سكنه سوادي وادي السلطاني

Supervisor name: سلمان حسين عبد الله

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:

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)

Author name: دعاء احمد عبد الرضا الجادري

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:

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

Author name: حيدر موسى فالح

Supervisor name: حنان صحبت عبد الله

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

دور 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

Author name: حسين شاكر محمود

Supervisor name: صفوان قصي عبد الحليم

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

تقويم 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

Author name: حسن فائز حسين الشمري

Supervisor name: محمد عبد الله ابراهيم العزاوي

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:

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)

Author name: اكرم خاشع بديوي

Supervisor name: حنان صحبـت عبد الله

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

تكامل 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

Author name: علي عبد الحسين هاني الزاملي

Supervisor name: منال جبار سرور السامرائي

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:

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

Author name: احمد سعد جاري الاسدي

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:

Summary:

References:

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

Author name: حذام فالح النعيمي

Supervisor name: منذر اسحاق المعتوق

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:

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

Author name: وحيد محمود رمو

Supervisor name: مثنى غني الجبوري

General topic: Administration and Economics

Specific topic: Financial Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

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

Author name: علي محمد حسن الكشوان

Supervisor name: محمد علي ابراهيم العامري

General topic: Administration and Economics

Specific topic: Tax Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: 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

Author name: الهام هاشم محمد السهلاني

Supervisor name: حسن عبد الكريم سلوم الربيعي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

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

Language: Arabic

University location: Baghdad

First pages:

Abstract: يعد 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.